Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Correction

tax-irs · IRS · Rule · Published 2019-04-10 · Effective 2019-04-10 · 84 FR 14261

Document

Document number: 2019-07018
Federal Register citation: 84 FR 14261
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2019-04-10
Effective date: 2019-04-10
Treasury docket: TD 9846

Abstract

This document contains a correction to final regulations (TD 9846) that were published in the Federal Register on Tuesday, February 5, 2019 (84 FR 1838). The final regulations implement section 965 of the Internal Revenue Code (the "Code"). Section 965 was amended by the Tax Cuts and Job Act, which was enacted on December 22, 2017.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown