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News

August 1, 2018

Proposed Regulations concerning Section 965 Implementation

 

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.

 
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