Federal (United States) · Session law
Subpart B
10 sections
10 sections
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 1, sec. 14201CURRENT YEAR INCLUSION OF GLOBAL INTANGIBLE LOW-TAXED INCOME BY UNITED STATES SHAREHOLDERS.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 1, sec. 14202DEDUCTION FOR FOREIGN-DERIVED INTANGIBLE INCOME AND GLOBAL INTANGIBLE LOW-TAXED INCOME.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 2, sec. 14211ELIMINATION OF INCLUSION OF FOREIGN BASE COMPANY OIL RELATED INCOME.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 2, sec. 14212REPEAL OF INCLUSION BASED ON WITHDRAWAL OF PREVIOUSLY EXCLUDED SUBPART F INCOME FROM QUALIFIED INVESTMENT.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 2, sec. 14213MODIFICATION OF STOCK ATTRIBUTION RULES FOR DETERMINING STATUS AS A CONTROLLED FOREIGN CORPORATION.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 2, sec. 14214MODIFICATION OF DEFINITION OF UNITED STATES SHAREHOLDER.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 2, sec. 14215ELIMINATION OF REQUIREMENT THAT CORPORATION MUST BE CONTROLLED FOR 30 DAYS BEFORE SUBPART F INCLUSIONS APPLY.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 3, sec. 14221LIMITATIONS ON INCOME SHIFTING THROUGH INTANGIBLE PROPERTY TRANSFERS.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 3, sec. 14222CERTAIN RELATED PARTY AMOUNTS PAID OR ACCRUED IN HYBRID TRANSACTIONS OR WITH HYBRID ENTITIES.Enacted
- Pub. L. 115-97, tit. I, subtit. D, pt. I, subpt. B, ch. 3, sec. 14223SHAREHOLDERS OF SURROGATE FOREIGN CORPORATIONS NOT ELIGIBLE FOR REDUCED RATE ON DIVIDENDS.Enacted