Overview
This appendix contains the following summary sheets that may be useful when preparing your tax return.
attributed income |
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working out your share of the attributable income of a CFC |
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active income test |
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transferor trust and related measures |
It also contains the following worksheets:
Working out your control and attribution percentages |
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Working out the tainted income ratio for a CFC |
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Working out amounts from partnerships to be included in the tainted income ratio |
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Working out the attributable income of a CFC. |
The summaries and worksheets are intended as guides only and may not cover all the qualifications and conditions contained in the law that may apply to a particular case.