Page 290 - International Taxation IRS Training Guides
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GTOC
                                           Exercise (BOY) (Cont’d)










                                                                 USP











                US Sub1                       DE2                   US Sub4                      CFC9                  US Sub6












                   CFC7                       DE10                     CFC3                       CFC5









                                                 Corporation



                                                 Hybrid Entity   - Disregarded Entity (DE) for US and Corporation for Foreign purposes
                                                 Hybrid Entity   - Partnership for US and Corporation for Foreign purposes
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