Skip to content
ChatProjectCodes

Rev. Proc. 2019-40, page 982.

INCOME TAX

Internal Revenue Bulletin 2019-43 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-104223-18, page 989. This document contains proposed regulations relating to the modification of section 958(b) of the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. The proposed regulations affect United States persons that have ownership interests in or that make or receive payments to or from certain foreign corporations.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2019-43
Internal Revenue Bulletin 2019-43

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.