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Finance & markets · 09/08/2018Updated: 10/17/2026 · 1 min read

IRS Proposes Regulations for Transition Tax Under Section 965 of the Tax Cuts and Jobs Act

Summary

The IRS has released proposed regulations for the transition tax under Section 965 of the Tax Cuts and Jobs Act, which affects US persons with ownership interests in foreign corporations, enacted on December 22, 2017

Original source language: Federal Register — Department of the TreasuryOpen original release →

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