Glossary entry · code section
§951A
IRC section governing US-shareholder inclusion of CFC tested income — historically GILTI, renamed NCTI by OBBBA §70323. The active-business statutory anchor for the international minimum-tax regime.
Canonical reference
See 26 U.S.C. §951A (Cornell LII) for current statutory text. OBBBA §70323 renamed the regime from GILTI to NCTI and eliminated the QBAI / DTIR offset. Full coverage on the OBBBA reference page.
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