The U.S. IRS has issued Notice 2018-57, which announces an additional one-year delay in the applicability date for final regulations (TD 9794) and temporary regulations (TD 9795), which were published 8 December 2016 and generally effective from 7 December 2016 with a one-year transitional period. The final regulations concern determination of the taxable income or loss of a taxpayer with respect to a qualified business unit (QBU) subject to section 987, as well as the timing, amount, charac…