Page 625 - Large Business IRS Training Guides
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Computing GILTI

                                                                                                   4














         Net CFC                                                        less
                        Net DTIR
                             Tested Income










                                                                                           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
















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