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S. 1605IntroducedSenate · nowHousePresidentLawIn committee
Sec. 2 · S. 1605

Permanent extension of look-thru rule for controlled foreign corporations

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