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# Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70351-permanent-extension-of-look-thru-rule-for-related-controlled-foreign-corporations/
- Published: 2025-07-21T20:15:20.000Z
- Updated: 2026-09-26T08:05:09.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-232, #discussionbridge-revision-a066fcb8f728fbdb80508730887330928161ac4aa08bdeb925afc04544569d3a, #discussionbridge-resource-c66aed71-7b05-4cb0-9336-61df6178e979, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-3-establishing-certainty-job-creators, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-part-v-other-international-tax-reforms, #discussionbridge-source-subchapter-b-permanent-america-first-tax-reforms, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(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.

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**Published with** [**DiscussionBridge**](https://discussionbridge.dev/?ref=obbba-ghost.demo.discussionbridge.dev) **from the** [**Repeal OBBBA Forum**](https://forum.repealobbba.org/t/sec-70351-permanent-extension-of-look-thru-rule-for-related-controlled-foreign-corporations/232?ref=obbba-ghost.demo.discussionbridge.dev)

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