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Title 26 Part 1 → §1.965-9

Title 26 → Chapter I → Subchapter A → Part 1 → §1.965-9

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.965-9

e-CFR data is current as of November 18, 2019

Title 26Chapter ISubchapter APart 1 → §1.965-9


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.965-9   Applicability dates.

(a) In general. Sections 1.965-1 through 1.965-8 apply beginning the last taxable year of a foreign corporation that begins before January 1, 2018, and with respect to a United States person, beginning the taxable year in which or with which such taxable year of the foreign corporation ends.

(b) Applicability dates for rules disregarding certain transactions. Section 1.965-4 applies regardless of whether, with respect to a foreign corporation, the transaction, effective date of a change in method of accounting, effective date of an entity classification election, or specified payment described in §1.965-4 occurred before the first day of the foreign corporation's last taxable year that begins before January 1, 2018, or, with respect to a United States person, the transaction, effective date of a change in method of accounting, effective date of an entity classification election, or specified payment described in §1.965-4 occurred before the first day of the taxable year of the United States person in which or with which the taxable year of the foreign corporation ends.

[T.D. 9846, 84 FR 1875, Feb. 5, 2019]


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