The required schedules of the IRS Form 990 are studied through in-depth interactive examples.
Learning Objectives
- Learning Outcomes
- Identify global intangible low-taxed income (GILTI).
- Determine the foreign dividends-received deduction (DRD).
- Calculate the foreign-derived intangible income (FDII) deduction.
- Analyze the base erosion and anti-abuse tax (BEAT).
- Identify when earnings and profits (E&P) become previously taxed earnings and profits (PTEP).
- Identify the various types of Section 956 investments in U.S. property.
- Determine the applicability of Section 1248 to a domestic corporation.
