The US Treasury Department and the US Internal Revenue Service (IRS) have issued two documents (2019-07012 and 2019-07018) to correct the final regulations (TD 9846) that provide guidance on the transition tax under section 965 of the US Internal Revenue Code (IRC).
The two correcting documents were published in the Federal Register on 10 April 2019. The corrections are effective on 10 April 2019.
The final regulations were published in the Federal Register on 5 February 2019.