Page 473 - Large Business IRS Training Guides
P. 473
Form 926 and 2017 TCJA
(Rev. 11-2018)
Return by a U.S. Transferor of
The Form 926,
Property to a Foreign Corporation,
was
substantially revised in November 2018 to
account
for changes made by the 2017 TCJA,
including:
the ATB exception
• Repeal of
• New IRC 91
• Change to intangible property definition.
27
