Page 802 - Large Business IRS Training Guides
P. 802

Section 965 Guidance






                    965 Regulations – published 2/5/19
     •	  Final
            •	  https://www.federalregister.gov/documents/2019/02/05/2019-00265/regulations-regarding­
                 the-transition-tax-under-section-965-and-related-provisions
                            Corrections – published 4/10/19
     •	  Technical
            •	  https://www.federalregister.gov/documents/2019/04/10/2019-07012/regulations-regarding­
                 the-transition-tax-under-section-965-and-related-provisions-correction
     •	  Proposed FTC
                                     Regulations – published 12/7/18
            •	  https://www.federalregister.gov/documents/2018/12/07/2018-26322/guidance­
                 related-to-the-foreign-tax-credit-including-guidance-implementing-changes-made­
                 by-the-tax

     •	  Final
                    GILTI Regulations – published 6/21/19
            •	  https://www.govinfo.gov/content/pkg/FR-2019-06-21/pdf/2019-12437.pdf

     •	  Revenue Procedure
                                               2018-17 (changes in accounting periods)
            •	  https://www.irs.gov/pub/irs-drop/rp-18-17.pdf
                                                     to Calculate Section 965 Amounts and Elections
     •	  Publication 5292 – How
                                                    (2017 returns only)
          Available to Taxpayers
           •	  https://www.irs.gov/pub/irs-pdf/p5292.pdf
     •	  Section 965 FAQs
                                            (discussed next)





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