Form 965-C is used by an eligible section 965(h) transferor and transferee to enter into a transfer agreement so as not to trigger the acceleration of the deferred net 965(h) tax liability.
None at this time
Other Items You May Find Useful
About Form 965, Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System
About Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts