Page 411 - Large Business IRS Training Guides
P. 411

Steps
                                                              in Computing


                                  FDII and the 250 deduction






       In the following steps,
                                                      taxpayers will determine:






       STEP 1 – Deduction Eligible Income (DEI)





       STEP 2 – Deemed Tangible Income Return (DTIR)





       STEP 3 – Deemed Intangible Income (DII)






       STEP 4 – Foreign-Derived Intangible Income (FDII) and

       the 250 deduction with respect  to FDII











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