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PART II—FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME

4 synchronized publications in this branch.

Read the part overview · source discussion

• Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income · source discussion
• Sec. 70322. Determination of deduction eligible income · source discussion
• Sec. 70323. Rules related to deemed intangible income · source discussion

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