Section 951A Net CFC Tested Income (NCTI)   Updated

IRC Section 951A requires certain U.S. shareholders of a controlled foreign corporation (CFC) to include in gross income their share of net CFC tested income (NCTI) earned through one or more CFCs, regardless of whether the shareholder has an inclusion under IRC Section 951(a). This advanced-level course focuses on the development and expansion of in-depth knowledge, skills, and application of the NCTI rules. This course is most appropriate for professionals with some experience in this area or those seeking to expand their knowledge base, including seasoned professionals within an organization. This course also may be appropriate for other professionals with specialized knowledge of this topic.