About Form 965-E, Consent Agreement Under Section 965(i)(4)(D)

 

Form 965-E is used by a shareholder in an S corporation who has an outstanding section 965(i) net tax liability with respect to which a section 965(i)(4)(D) triggering event has occurred to obtain consent to make a section 965(h) election as required by section 965(i)(4)(D) and Regulations section 1.965-7(c)(3)(v)(D)(1).


Current Revision


Recent Developments

None at this time

Other Items You May Find Useful