Code · BILL · 116th Congress · H.R. 1865 (EAH) — 116 HR 1865 EAH: Further Consolidated Appropriations Act, 2020 · Sec. 145

Sec. 145. Look-thru rule for related controlled foreign corporations

53 words·~1 min read·/bill/116/hr/1865/eah/section-145

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Section 954(c)(6)(C) is amended by striking January 1, 2020 and inserting January 1, 2021 . The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2019, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.