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Computing GILTI

                                                                                                   2















                              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















                                                                                                                                     30
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