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Mar 18, 2015viewing Reported in House Mr. Boustany (for himself, Mr. Kind, Mr. Pascrell, Mr. Neal, Mr. Reed, Mr. Tiberi, Mr. Schock, and Mr. Larson of Connecticut) introduced the following bill; which was referred to the Committee on Ways and Means See what changed
Mar 18, 2015 Introduced in House Mr. Boustany (for himself, Mr. Kind, Mr. Pascrell, Mr. Neal, Mr. Reed, Mr. Tiberi, Mr. Schock, and Mr. Larson of Connecticut) introduced the following bill; which was referred to the Committee on Ways and Means

H.R. 1430 — what changed

Permanent CFC Look-Through Act of 2015

From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.

Sec. 2 Look-through treatment of payments between related controlled foreign corporations made permanent

(a)

changed In general— ~~Section 954(c)(6)~~ Paragraph (6) of section 954(c) of the Internal Revenue Code of 1986 is amended by striking subparagraph (C).

(b)

Effective date— The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2014, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.

H.R. 1430 — what changed

Sec. 2 Look-through treatment of payments between related controlled foreign corporations made permanent

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