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Introduction

SECTION 1. OVERVIEW

Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States

On August 9, 2018, the Department of the Treasury (“Treasury Department”) and the Internal Revenue Service (“IRS”) published in the Federal Register (83 FR 39514) a notice of proposed rulemaking (REG–104226–18), which contained proposed §§ 1.962–1 and 1.962–2, 1.965–1 through 1.965–9, and 1.986(c)–1 (the “proposed regulations”). The proposed regulations relate to section 965 of the Internal Revenue Code.

October 15, 2018 604 Bulletin No. 2018–42

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▸Contents — Internal Revenue Bulletin 2018-42
Internal Revenue Bulletin 2018-42

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