# H.R. 1865 and the Look-Through Treatment of Payments Between Related Controlled Foreign Corporations
> **In Focus (2-page brief)** · 2020-01-10 · `IF11392`
## Report
- **CRS ID:** IF11392
- **Series:** In Focus (2-page brief)
- **Publication date:** 2020-01-10
## Documents
- [PDF](https://www.everycrsreport.com/files/2020-01-10_IF11392_23c2f284ce03c3058c851830ade135988c022bfd.pdf)
- [HTML](https://www.everycrsreport.com/files/2020-01-10_IF11392_23c2f284ce03c3058c851830ade135988c022bfd.html)
---
*AI Analytics · CC0 1.0*