Sec. 145. LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS

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## SEC. 145 LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS ###

(a)In General **[**[26 U.S.C. 954](/us/usc/t26/s954)**]** Section 954(c)(6)(C)is amended by striking “January 1, 2020” and inserting “January 1, 2021”. ###

(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, 2019, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.

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U.S. Code

Foreign base company income
§ 954

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Sec. 145

LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS

U.S.C.§ 954

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