Page 753 - Large Business IRS Training Guides
P. 753
Example 6
All corporations have tax
years ending on 12/31/17 USP
USS1 USS2
DFIC1 DFIC2 DFIC3 EPDFC1
DFI: $100 DFI: $1,000 DFI: $100 Specified deficit: <$100>
Cash: $1,000 Cash: $0 Cash: $1,000 Cash: $1,000
Taxes: $30 Taxes: $400 Taxes: $0 Taxes: $0
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