Sec. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE BASIS

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## SEC. 9671 REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE BASIS ###

(a)In General **[**[26 U.S.C. 864](/us/usc/t26/s864)**]** Section 864 of the Internal Revenue Code of 1986 is amended by striking subsection (f). ###

(b)Effective Date The amendment made by this section shall apply to taxable years beginning after December 31, 2020.

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Sec. 9671

REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE BASIS

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