Section 1.965-9 - Applicability dates(a)In general. Except as otherwise provided in this section, §§ 1.965-1 through 1.965-8 apply beginning the last taxable year of a foreign corporation that begins before January 1, 2018, and with respect to a United States person, beginning the taxable year in which or with which such taxable year of the foreign corporation ends.(b)Applicability dates for rules disregarding certain transactions. Section 1.965-4 applies regardless of whether, with respect to a foreign corporation, the transaction, effective date of a change in method of accounting, effective date of an entity classification election, or specified payment described in § 1.965-4 occurred before the first day of the foreign corporation's last taxable year that begins before January 1, 2018, or, with respect to a United States person, the transaction, effective date of a change in method of accounting, effective date of an entity classification election, or specified payment described in § 1.965-4 occurred before the first day of the taxable year of the United States person in which or with which the taxable year of the foreign corporation ends.(c)Applicability date for certain portions of § 1.965-5 . Paragraph (c)(1)(iii) of § 1.965-5 applies to taxable years of foreign corporations that both begin after December 31, 2017, and end on or after December 4, 2018, and with respect to a United States person, to the taxable years in which or with which such taxable years of the foreign corporations end. Section 1.965-5(b)(2) applies to taxable years of foreign corporations that end on or after December 16, 2019, and with respect to a United States person, to the taxable years in which or with which such taxable years of the foreign corporations end.T.D. 9846, 84 FR 1875 , Feb. 5, 2019, as amended by T.D. 9882, 84 FR 69120 , Dec. 17, 2019; T.D. 9922, 85 FR 72072 , Nov. 12, 2020 T.D. 9846, 84 FR 1875 , 2/5/2019; as amended by T.D. 9882, 84 FR 69120 , 12/17/2019; 85 FR 72072 , 1/11/2021