Repeal OBBBA Forum
Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Law as Amended
OBBBA - Law as Amended
Subtitle-A—Tax
,
CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS
,
Law-as-Amended
,
PART-V—OTHER-INTERNATIONAL-TAX-REFORMS
,
SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS
,
TITLE-VII
,
Needs-Text
editor
August 1, 2025, 4:47am
1
This post is a
wiki post
, please jump in or reply with your comments.
OBBBA - Law as Amended (Index)
TITLE VII—FINANCE | Law as Amended (Index)
Related topics
Topic
Replies
Views
Activity
Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations
One Big Beautiful Bill Act | OBBBA
Enrolled-Bill-Text
,
TITLE-VII
,
Subtitle-A—Tax
,
CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS
,
PART-V—OTHER-INTERNATIONAL-TAX-REFORMS
,
SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS
0
1
July 21, 2025
Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Impact
OBBBA - Impact
CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS
,
PART-V—OTHER-INTERNATIONAL-TAX-REFORMS
,
Needs-Text
,
TITLE-VII
,
Subtitle-A—Tax
,
SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS
,
Impact
0
2
August 17, 2025
Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Law as Amended
OBBBA - Law as Amended
Law-as-Amended
,
Subtitle-A—Tax
,
TITLE-VII
,
CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS
,
SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS
,
PART-V—OTHER-INTERNATIONAL-TAX-REFORMS
,
Needs-Text
0
2
August 1, 2025
Sec. 70354. Modifications to pro rata share rules | Law as Amended
OBBBA - Law as Amended
Law-as-Amended
,
Subtitle-A—Tax
,
TITLE-VII
,
CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS
,
SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS
,
PART-V—OTHER-INTERNATIONAL-TAX-REFORMS
,
Needs-Text
0
3
August 1, 2025
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Law as Amended
OBBBA - Law as Amended
Law-as-Amended
,
Subtitle-A—Tax
,
TITLE-VII
,
CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS
,
SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS
,
PART-V—OTHER-INTERNATIONAL-TAX-REFORMS
,
Needs-Text
0
2
August 1, 2025