On 13 March 2018, the U.S. IRS announced the release of additional details to help taxpayers meet their filing and payment requirements for the section 965 transition tax introduced under the Tax Cuts and Jobs Act. The information is released in a question and answer (Q&A) format to address basic information ‎for taxpayers affected by section 965, including how to report section 965 income and how to report and pay the associated tax liability. The Following is the introduction to that Q&A. --- This document provides answers to questions regarding return filing and tax payment obligations arising under section 14103...