Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations
Official source: Public Law 119-21, Section 70351 — 139 Stat. 208.
(a) In General.—
Section 954(c)(6)(C) is amended by striking “
and before January 1, 2026,
”.
(b) Effective Date.—
The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2025.