Page 611 - Large Business IRS Training Guides
P. 611

Computing GILTI
                                                                                                   1
















                             Tested Income
         Net CFC                                                        less
                        Net DTIR










                                                                                           10% of

        Aggregate pro 
                      Aggregate pro 
                         aggregate pro                          Specified



         rata share of
             less
      rata share of
                          rata share of              less        interest
        tested income
                          tested loss
                                                                 expense
                                                                                            QBAI
















                                                                                                                                     27
   606   607   608   609   610   611   612   613   614   615   616