# Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Law as Amended

**URL:** <https://forum.repealobbba.org/t/sec-70351-permanent-extension-of-look-thru-rule-for-related-controlled-foreign-corporations-law-as-amended/593>\
**Category:** OBBBA - Law as Amended\
**Tags:** Subtitle-A—Tax, CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS, Law-as-Amended, PART-V—OTHER-INTERNATIONAL-TAX-REFORMS, TITLE-VII, SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS, Needs-Text\
**Created:** [August 1, 2025, 4:47am UTC](https://forum.repealobbba.org/t/sec-70351-permanent-extension-of-look-thru-rule-for-related-controlled-foreign-corporations-law-as-amended/593 "2025-08-01T04:47:55Z")\
**Posts on this page:** 1\
**Page:** 1

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**Author:** ![editor](https://forum.repealobbba.org/user_avatar/forum.repealobbba.org/editor/32/47_2.png) [@editor](https://forum.repealobbba.org/u/editor)\
**Post date:** [August 1, 2025, 4:47am UTC](https://forum.repealobbba.org/t/sec-70351-permanent-extension-of-look-thru-rule-for-related-controlled-foreign-corporations-law-as-amended/593/1 "2025-08-01T04:47:56Z")

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