Page 677 - Large Business IRS Training Guides
P. 677

Glossary 3








               Acronym  Definition



              NPRM                     Notice of
                                                        proposed rulemaking


              PS                       Partnership


              PTEP                     Previously
                                                          taxed earnings and profits

                                                          taxed income
              PTI                      Previously

                                                                         asset investment
              QBAI                     Qualified business


              TCJA                     Tax
                                              Cuts & Jobs Act

              USP                      United States
                                                                parent












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