Page 316 - International Taxation IRS Training Guides
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Glossary of Terms (Cont’d)
Acronym/Terms Definition
QBU Qualified Business Unit
PTI Previously Taxed Income
PTR Partner
RH Reverse Hybrid: Corporation for US tax and flow through for foreign
country of incorporation
SEC Securities Exchange Commission
USC United States
USP United States Parent
USS United States Subsidiary
TCJA Tax Cuts and Job Act of 2017
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