The U.S. IRS has updated its questions and answers (Q&A) on reporting related to the section 965 transition tax on 2017 tax returns. The latest Q&A, dated 6 November 2018, includes three additional questions regarding transfer agreements.

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Q18: When and where can I file a "Transfer Agreement Under Section 965(h)(3)" and "Transfer Agreement Under Section 965(i)(2)(C)" (hereafter, …