Research ReportCRS In FocusVersion 2
IF11392
H.R. 1865 and the Look-Through Treatment of Payments Between Related Controlled Foreign Corporations
Published Jan 10, 2020Updated Jun 20, 2025
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What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.
- HR 2029114th Congress
Consolidated Appropriations Act, 2016
Dec 18, 2015 · Became Public Law No: 114-113.
- HR 1865116th Congress
Further Consolidated Appropriations Act, 2020
Dec 20, 2019 · Became Public Law No: 116-94.
- HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.