Federal (United States) · Session law
Subchapter B
13 sections
13 sections
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. I, sec. 70311MODIFICATIONS RELATED TO FOREIGN TAX CREDIT LIMITATION.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. I, sec. 70312MODIFICATIONS TO DETERMINATION OF DEEMED PAID CREDIT FOR TAXES PROPERLY ATTRIBUTABLE TO TESTED INCOME.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. I, sec. 70313SOURCING CERTAIN INCOME FROM THE SALE OF INVENTORY PRODUCED IN THE UNITED STATES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. II, sec. 70321MODIFICATION OF DEDUCTION FOR FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. II, sec. 70322DETERMINATION OF DEDUCTION ELIGIBLE INCOME.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. II, sec. 70323RULES RELATED TO DEEMED INTANGIBLE INCOME.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. III, sec. 70331EXTENSION AND MODIFICATION OF BASE EROSION MINIMUM TAX AMOUNT.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. IV, sec. 70341COORDINATION OF BUSINESS INTEREST LIMITATION WITH INTEREST CAPITALIZATION PROVISIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. IV, sec. 70342DEFINITION OF ADJUSTED TAXABLE INCOME FOR BUSINESS INTEREST LIMITATION.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. V, sec. 70351PERMANENT EXTENSION OF LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. V, sec. 70352REPEAL OF ELECTION FOR 1-MONTH DEFERRAL IN DETERMINATION OF TAXABLE YEAR OF SPECIFIED FOREIGN CORPORATIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. V, sec. 70353RESTORATION OF LIMITATION ON DOWNWARD ATTRIBUTION OF STOCK OWNERSHIP IN APPLYING CONSTRUCTIVE OWNERSHIP RULES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 3, subch. B, pt. V, sec. 70354MODIFICATIONS TO PRO RATA SHARE RULES.Enacted