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Code · BILL · 119th Congress · H.R. 1 (EAS) — 101 HR 1 EAS: FEHB Protection Act of 2025 · Sec. 70351

Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations

31 words·~1 min read·/bill/119/hr/1/eas/section-70351

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Section 954(c)(6)(C) is amended by striking and before January 1, 2026, . The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2025.
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