Instructions for Schedule PH (Form 1120) - Introductory Material

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Future Developments

For the latest information about developments related to Schedule PH (Form 1120) and its instructions, such as legislation enacted after they were published, go to

What's New

For tax years ending after December 18, 2014, dividends received by a U.S. shareholder from a controlled foreign corporation are excluded from the definition personal holding company income. See the instructions for line 14b.

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