Sec. 14218. Corporations eligible for deduction for dividends from controlled foreign corporations exempt from subpart F inclusion for investment in United States property
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/bill/115/hr/1/eas/section-14218A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 956(a) is amended by inserting (other than a corporation) after United States shareholder in the matter preceding paragraph (1). The amendment made by this section shall apply to taxable years of controlled foreign corporations ending after December 31, 2017, and to taxable years of United States shareholders with or within which such taxable years of controlled foreign corporations end.