Share with your friends

Public hearings scheduled: GILTI and opportunity zone proposed regulations

GILTI and opportunity zone proposed regulations

The U.S. Treasury Department and IRS today release to the Federal Register announcements of public hearings relating to proposed regulations under the “global intangible low-taxed income” (GILTI) provisions of section 951A and concerning the proposed regulations under section 1400Z-2 and the provisions concerning capital gains invested in qualified opportunity funds.


Related content

  • The public hearing for the GILTI proposed regulations is scheduled for February 13, 2019. Read the public hearing notice [PDF 145 KB]
  • The public hearing for the opportunity funds proposed regulations is scheduled for February 14, 2019. Read the public hearing notice [PDF 93 KB]

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal