Page 23 - Large Business IRS Training Guides
P. 23

Base Erosion Percentage







         •  Base erosion percentage (“BE%”) for
                                                                                                     any taxable

                                                                                                                   –
              year is determined using the formula below

































                                                     of aggregate group for a taxpayer
            •  Determine BE%
                  based on that
                                                taxpayer’s taxable year



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