PTEP

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English

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Pronunciation

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Noun

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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

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