Sec. 144. Extension of look-thru treatment of payments between related controlled foreign corporations under foreign personal holding company rules
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/bill/114/hr/2029/eah/section-144·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 954(c)(6)(C) is amended by striking January 1, 2015 and inserting January 1, 2020 . The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2014, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.