Page 755 - Large Business IRS Training Guides

Example 6 (cont’d)
2

USP Group Cash ratio
Co so dated
AFCP 3,000 2.73
=
Section 965(a) Inclusion Amount 1,100

Section 965(a) USP Group
Inclusion Amount Cash ratio AFCP
USS1 1,008 2.73 2,750
USS2 92 2.73 250
1,100 3,000

Section 965(c) deduction USS1 USS2 Consol Total

Section 965(a) inclusion 1,008 92
Aggregate Foreign Cash Position 2,750 ` 250
@min(965(a) incl, AFCP) 1,008 92
2017 15.5% Rate Equivalent Percentage 0.557142857 0.557142857
Section 965(c) Deduction Related to 15.5% Rate Equivalent Percentage 562 51
2017 8% Rate Equivalent Percentage 0.771428571 0.771428571

Section 965(c) Deduction Related to 8%Rate Equivalent Percentage - - -
Section 965(c) deduction 562 51 613

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