The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 951A: Global intangible low-taxed income included in gross income of United States shareholders

Created in 2017 by Public Law 115-97. Not changed since. 1 new law this Congress changed it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2017Pub. L. 115-97created it

26 U.S.C. 951AGlobal intangible low-taxed income included in gross income of United States shareholders

The section as a wholechanged

(a)In generalchanged

(b)Global intangible low-taxed income

(c)Net CFC tested incomerenumbered

(d)Qualified business asset investment

(e)Determination of pro rata share, etc

(f)Treatment as subpart F income for certain purposeschanged

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a), (c), (f)

How it got here

Unchanged since Public Law 115-97 (Dec 22, 2017).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.