Federal (United States) · Session law
Part I
17 sections
1 group
7 sections filed directly here
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. A, sec. 14101DEDUCTION FOR FOREIGN-SOURCE PORTION OF DIVIDENDS RECEIVED BY DOMESTIC CORPORATIONS FROM SPECIFIED 10-PERCENT OWNED FOREIGN CORPORATIONS.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. A, sec. 14102SPECIAL RULES RELATING TO SALES OR TRANSFERS INVOLVING SPECIFIED 10-PERCENT OWNED FOREIGN CORPORATIONS.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. A, sec. 14103TREATMENT OF DEFERRED FOREIGN INCOME UPON TRANSITION TO PARTICIPATION EXEMPTION SYSTEM OF TAXATION.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. C, sec. 14301REPEAL OF SECTION 902 INDIRECT FOREIGN TAX CREDITS; DETERMINATION OF SECTION 960 CREDIT ON CURRENT YEAR BASIS.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. C, sec. 14302SEPARATE FOREIGN TAX CREDIT LIMITATION BASKET FOR FOREIGN BRANCH INCOME.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. C, sec. 14303SOURCE OF INCOME FROM SALES OF INVENTORY DETERMINED SOLELY ON BASIS OF PRODUCTION ACTIVITIES.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. C, sec. 14304ELECTION TO INCREASE PERCENTAGE OF DOMESTIC TAXABLE INCOME OFFSET BY OVERALL DOMESTIC LOSS TREATED AS FOREIGN SOURCE.Enacted