Page 634 - Large Business IRS Training Guides
P. 634

Computing GILTI

                                                                                                    5














                             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
















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