11353 REED HARTMAN HIGHWAY
SUITE 300
CINCINNATI
,
OH
45241
PHONE: 513-412-3483
FAX: 513-412-3482
IR-2018-158, August 1, 2018
WASHINGTON−The Internal Revenue Service and the Department of the Treasury today issued proposed regulations on section 965 of the Internal Revenue Code. The proposed regulations affect United States shareholders, as defined under section 951(b) of the Code, with direct or indirect ownership in certain specified foreign corporations, as defined under section 965(e) of the Code. Read full article.