The end date is struck from the look-thru rule
What the document says“Section 954(c)(6)(C) is amended by striking "and before January 1, 2026,".”
The section strikes the words and before January 1, 2026 from section 954(c)(6)(C) of the Internal Revenue Code of 1986. That provision is not indexed here, so this record states the change and stops.
What the document actually says“Section 954(c)(6)(C) is amended by striking "and before January 1, 2026,".”
That sentence, in plain words
Words setting an end date are taken out. Those words were and before January 1, 2026.
What this is about
So the rule carries on with no end year. What the rule does is not recorded here. The tax code is not indexed on this site.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.