Page 675 - Large Business IRS Training Guides
P. 675

Glossary 1








               Acronym  Definition



              ADS                      Alternative depreciation system



              CFC                      Controlled foreign corporation


                                                              entity
              DE                       Disregarded

              DRD                      Dividends
                                                          received deduction

              DTIR                     Deemed tangible income return



              E&P                      Earnings
                                                        and profits

              ECI                      Effectively
                                                          connected income












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