Page 187 - International Taxation IRS Training Guides
P. 187

GILTI Calculation:                                              Tested Income











                  Net CFC Tested Income =
                                                        $400
                  ($600 - $200)



                                                                         USP















                                                   CFC1                                   CFC2





                                           Tested Income $600                      Tested Loss $200












                                                                                                                                     42
   182   183   184   185   186   187   188   189   190   191   192