On 10 October 2018, a Notice from the U.S. IRS was published in the Federal Register on the Availability of Additional Guidance Under Section 965 (the transition tax). The notice announces the availability of additional guidance regarding the transition tax under section 965 issued as Notice 2018-78, which was made available on the IRS website on 1 October 2018 ({News-2018-10-03/A/4-previous c…