Page 83 - International Taxation IRS Training Guides

Glossary of Terms

Acronym/Terms Definition

BR Branch

CFC Controlled Foreign Corporation

DD Double Deduction

DE Disregarded Entity

D/NI Deduction/No Inclusion

Received Deduction
DRD Dividends

E&P Earnings and Profits

Connected Income
ECI Effectively

Rate
ETR Effective Tax
FC Foreign Corporation

FCC Foreign Controlled Corporation

Annual, or Periodic Income
FDAP Fixed, Determinable,

81