83 FR 50864 - Availability of Additional Guidance Under Section 965

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 196 (October 10, 2018)

Page Range50864-50864
FR Document2018-22022

This document announces the availability of additional guidance regarding the transition tax under section 965 issued as Notice 2018-78.

Federal Register, Volume 83 Issue 196 (Wednesday, October 10, 2018)
[Federal Register Volume 83, Number 196 (Wednesday, October 10, 2018)]
[Proposed Rules]
[Page 50864]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-22022]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-104226-18]
RIN 1545-BO51


Availability of Additional Guidance Under Section 965

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of Proposed Rulemaking; notice of availability.

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SUMMARY: This document announces the availability of additional 
guidance regarding the transition tax under section 965 issued as 
Notice 2018-78.

DATES: Notice 2018-78 was made available on the Internal Revenue 
Service (IRS) website on October 1, 2018, and will be published in the 
Internal Revenue Bulletin on October 15, 2018.

ADDRESSES: Notice 2018-78 is available on the IRS website at https://www.irs.gov/pub/irs-drop/n-18-78.pdf and at the Federal eRulemaking 
Portal at http://www.regulations.gov (under REG-104226-18).

FOR FURTHER INFORMATION CONTACT: Leni C. Perkins at (202) 317-6934.

SUPPLEMENTARY INFORMATION: On August 9, 2018, the Department of the 
Treasury (``Treasury Department'') and the IRS published in the Federal 
Register (83 FR 39514) a notice of proposed rulemaking (REG-104226-18), 
which contained proposed Sec. Sec.  1.962-1 and 1.962-2, 1.965-1 
through 1.965-9, and 1.986(c)-1 (the ``proposed regulations''). The 
proposed regulations relate to section 965 of the Internal Revenue 
Code. On October 1, 2018, the Treasury Department and the IRS issued 
Notice 2018-78, which contained additional guidance relating to section 
965 and the proposed regulations. The notice was issued in advance of 
final regulations under section 965 due to the imminent filing 
deadlines that could otherwise apply to the forms and elections 
described therein.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2018-22022 Filed 10-9-18; 8:45 am]
 BILLING CODE 4830-01-P


Current View
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionNotice of Proposed Rulemaking; notice of availability.
DatesNotice 2018-78 was made available on the Internal Revenue Service (IRS) website on October 1, 2018, and will be published in the Internal Revenue Bulletin on October 15, 2018.
ContactLeni C. Perkins at (202) 317-6934.
FR Citation83 FR 50864 
RIN Number1545-BO51

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