TY - DATA AU - Gravelle,Jane ED - Library of Congress. TI - H.R. 1865 and the look-through treatment of payments between related controlled foreign corporations T2 - IF PY - 2020///- CY - [Washington, D.C.] PB - Congressional Research Service KW - Corporations, Foreign KW - Taxation KW - Law and legislation KW - United States KW - Foreign tax credit KW - Income tax KW - Foreign income KW - International business enterprises N1 - The CRS report home page provides access to all versions published since 2018 in accordance with P.L. 115-141; GPO Cataloging Record Distribution Program (CRDP) UR - https://purl.fdlp.gov/GPO/gpo140929 ER -