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Code · BILL · 115th Congress · H.R. 1 (Placed on Calendar Senate) — To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year... · Sec. 4002

Sec. 4002. Application of participation exemption to investments in United States property

69 words·~1 min read·/bill/115/hr/1/pcs/section-4002

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Section 956(a) is amended in the matter preceding paragraph
(1)by inserting (other than a corporation) after United States shareholder . Section 956(e) is amended by striking including regulations to prevent and inserting including regulations— to address United States shareholders that are partnerships with corporate partners, and to prevent . The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017.
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