Sec. 144. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL HOLDING COMPANY RULES

102 words·~1 min read·/statute-compilations/comps-13909/sec-144

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

## SEC. 144 EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL HOLDING COMPANY RULES ###

(a)In general **[**[26 U.S.C. 954](/us/usc/t26/s954)**]** Section 954(c)(6)(C) is amended by striking “January 1, 2015” and inserting “January 1, 2020”. ###

(b)Effective Date **[**[26 U.S.C. 954 note](/us/usc/t26/s954)**]** The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2014, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. ## Subtitle C Extensions Through 2016 ### Part 1 TAX RELIEF FOR FAMILIES AND INDIVIDUALS

Connectionstraces to 1

Traces to 1 document

U.S. Code

Foreign base company income
§ 954

Citation graph

cites case law

Sec. 144

EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL HOLDING COMPANY RULES

U.S.C.§ 954

Cites 1Cited by 0 across 0 sources