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Code · BILL · 115th Congress · H.R. 1 (EAS) — 115 HR 1 EAS: Tax Cuts and Jobs Act · Sec. 14303

Sec. 14303. Acceleration of election to allocate interest, etc., on a worldwide basis

31 words·~1 min read·/bill/115/hr/1/eas/section-14303

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Section 864(f)(6) is amended by striking December 31, 2020 and inserting December 31, 2017 . The amendments made by this section shall apply to taxable years beginning after December 31, 2017.
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