SECTION 8. REQUEST FOR
Internal Revenue Bulletin 2018-16 · 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.
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 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).
Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017
Notice 2018–28
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