Statements (13)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | gptkb:tax_term | 
| gptkbp:administeredBy | gptkb:Internal_Revenue_Service | 
| gptkbp:appliesTo | U.S. corporations | 
| gptkbp:codifiedIn | gptkb:Internal_Revenue_Code_Section_250 | 
| gptkbp:introduced | gptkb:Tax_Cuts_and_Jobs_Act_of_2017 | 
| gptkbp:provides | tax deduction for certain export income | 
| gptkbp:purpose | encourage U.S. companies to export goods and services | 
| gptkbp:relatedTo | gptkb:GILTI gptkb:U.S._tax_law | 
| gptkbp:standsFor | Foreign-Derived Intangible Income | 
| gptkbp:bfsParent | gptkb:foreign-derived_intangible_income_(FDII) | 
| gptkbp:bfsLayer | 7 | 
| https://www.w3.org/2000/01/rdf-schema#label | FDII |