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Question
Section 954(c)(1)(D) provides that FPHCI includes the [...] (as defined in section 988(b)) attributable to section 988 transactions, other than transactions directly related to the business needs of the CFC.
Answer
excess of foreign currency gains over foreign currency losses

Question
Section 954(c)(1)(D) provides that FPHCI includes the [...] (as defined in section 988(b)) attributable to section 988 transactions, other than transactions directly related to the business needs of the CFC.
Answer
?

Question
Section 954(c)(1)(D) provides that FPHCI includes the [...] (as defined in section 988(b)) attributable to section 988 transactions, other than transactions directly related to the business needs of the CFC.
Answer
excess of foreign currency gains over foreign currency losses
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pdf

owner: VPLAN - (no access) - 2017-27320 988 regs.pdf, p4

Summary

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill

Details

No repetitions


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