Topics tagged PART-V—OTHER-INTERNATIONAL-TAX-REFORMS

Topic	Views	Activity
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	13	August 17, 2025
Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified 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	10	August 17, 2025
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules \| 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	9	August 17, 2025
Sec. 70354. Modifications to pro rata share rules \| 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	11	August 17, 2025
Sec. 70351. Permanent extension of look-thru rule for related controlled 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	7	August 1, 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	8	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	6	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	8	August 1, 2025
PART V—OTHER INTERNATIONAL TAX REFORMS 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	7	July 21, 2025
Sec. 70354. Modifications to pro rata share rules 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	5	July 21, 2025
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules 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	4	July 21, 2025
Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified 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	6	July 21, 2025
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	4	July 21, 2025

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

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13

August 17, 2025

Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified 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

10

August 17, 2025

Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | 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

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9

August 17, 2025

Sec. 70354. Modifications to pro rata share rules | 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

11

August 17, 2025

Sec. 70351. Permanent extension of look-thru rule for related controlled 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

7

August 1, 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

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8

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

6

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

8

August 1, 2025

PART V—OTHER INTERNATIONAL TAX REFORMS

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

7

July 21, 2025

Sec. 70354. Modifications to pro rata share rules

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

5

July 21, 2025

Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules

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

4

July 21, 2025

Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified 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

6

July 21, 2025

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

4

July 21, 2025