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TREAS/IRS RIN: 1545-BO51 Publication ID: Spring 2018 
Title: ●Rules Relating to Section 965 Transition Tax 
Abstract:

These regulations will provide guidance regarding the section 965 transition tax that was enacted as part of the TCJA.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 965   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/00/2018 
Additional Information: REG-104226-18 Drafting attorney: Leni C. Perkins (202) 317-6934 Reviewing attorney: Rose E. Jenkins (202) 317-6934 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Leni Perkins
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6934
Email: leni.c.perkins@irscounsel.treas.gov