Page 429 - Large Business IRS Training Guides
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FDII - Example 3 - Step 2








                              step is to determine USP’s deemed tangible income
       The second
       return:




                        QBAI       =
                                     Quarterly Average Adjusted Basis in Specified Tangible
                 Property

                                       (10% x QBAI)
                           DTIR =


       •  Step 2 – Determine Deemed Tangible Income Return (DTIR)


























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