Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:section_of_the_United_States_Internal_Revenue_Code
|
| gptkbp:abbreviation |
gptkb:GILTI
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
U.S. shareholders of controlled foreign corporations
|
| gptkbp:category |
international tax law
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:enactedBy |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
gptkb:Global_Intangible_Low-Taxed_Income
|
| gptkbp:requires |
inclusion of GILTI in gross income
|
| gptkbp:startDate |
2018
|
| gptkbp:bfsParent |
gptkb:global_intangible_low-taxed_income_(GILTI)
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 951A
|