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