SECTION 7. REQUEST FOR
Internal Revenue Bulletin 2018-6 · 2026-10-03 edition · updated 2026-10-04 · United States
COMMENTS AND CONTACT INFORMATION
The Treasury Department and the IRS request comments on the rules described in this notice. The Treasury Department and the IRS expect to issue additional guidance under section 965, and the Treasury Department and the IRS request comments on what additional guidance should be issued to assist taxpayers in applying section 965. In addition, comments are requested as to whether, in light of the repeal of section 958(b)(4), it would be appropriate for the Treasury Department and the IRS to reconsider the provisions of any form, publication, regulation, or other guidance that reference CFCs, and if so, what revisions may be appropriate.
Written comments may be submitted to the Office of Associate Chief Counsel (International), Attention: Leni C. Perkins, Internal Revenue Service, IR–4579, 1111 Constitution Avenue, NW, Washington, DC 20224. Alternatively, taxpayers may submit comments electronically to
February 05, 2018 348 Bulletin No. 2018–6
Notice.comments@irscounsel.treas.gov. Comments will be available for public inspection and copying.
The principal author of this notice is Ms. Perkins of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Ms. Perkins at (202) 317-6934 (not a tollfree number).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of tax liability (Also Part I, §§ 368, 1.368–1.)
Rev. Proc. 2018–12
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