SECTION 5. SUBMISSION OF

COMMENTS

The Treasury Department and the IRS requested comments in the proposed regulations on all aspects of the proposed regulations, with a deadline of October 9, 2018, for comments to be submitted. The Treasury Department and the IRS are still considering all of the comments that have been submitted as of the date of this notice with respect to the proposed regulations in the course of developing final regulations under section 965. The Treasury Department and the IRS continue to welcome the submission of additional comments with respect to the proposed regulations by the October 9, 2018, deadline. This notice is being issued in advance of final regulations under section 965 due to the imminent filing deadlines that could otherwise apply to the forms and elections described herein.