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PART V—OTHER INTERNATIONAL TAX REFORMS

4 synchronized publications in this branch.

• Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Law as Amended · source discussion
• Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Law as Amended · source discussion
• Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Law as Amended · source discussion
• Sec. 70354. Modifications to pro rata share rules | Law as Amended · source discussion

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