Pub. L. 111-147, tit. V, subtit. B, sec. 551

DELAY IN APPLICATION OF WORLDWIDE ALLOCATION OF INTEREST.

EnactedYear: 2010Length: 50 wordsOfficial source
SEC. 551. DELAY IN APPLICATION OF WORLDWIDE ALLOCATION OF INTEREST.(a) In General.—Paragraphs (5)(D) and (6) of section 864(f) are each amended by striking “December 31, 2017” and inserting “December 31, 2020”.(b) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act.
Pub. L. 111-147, tit. V, subtit. B, sec. 551: DELAY IN APPLICATION OF WORLDWIDE ALLOCATION OF INTEREST. | Justis AI