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.

Year: 2025Length: 50 wordsOfficial source
SEC. 70351. PERMANENT EXTENSION OF LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS. (a) In General.—Section 954(c)(6)(C) is amended by striking “and before January 1, 2026,”. (b) [26 U.S.C. 954 note] Effective Date.—The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2025.
Cross-references to the US Code
26 U.S.C. 954 note
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. | Justis AI