www.steptoe.com/en/news-publications/treasury-and-irs-finalize-targeted-guidance-addressing-section-958b4-repeal.html
tax.weil.com/legal-developments/relief-from-the-repeal-of-section-958b4-downward-attribution/#page=1
insightplus.bakermckenzie.com/bm/tax/united-states-things-are-looking-up-for-downward-attribution