Example: biology

LB&I Concept Unit

The Tax Cuts and Jobs Act (TCJA) transitioned the United States from a primarily deferral -based international tax system to a ... system subpart F income or income subject to tax under the GILTI regime of Section 951A. A dividend otherwise eligible for a deduction under Section 245A is deductible only to the extent that it exceeds the ...

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  Section, Jobs, Cuts, Tax cuts and jobs act

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