PTEP

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English[edit]

Pronunciation[edit]

Noun[edit]

PTEP

  1. (taxation) Acronym of previously taxed earnings and profits - within US taxation, those earnings and profits of a foreign corporation that are attributable to amounts included in the gross income of a US shareholder under Internal Revenue Code sections 951(a) or 1248(a)

References[edit]

  • Notice 2019-01‎[1], 2022 June 9 (last accessed)
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