PTI
| 19:42 Jun 8, 2018 |
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| English to Spanish translations [PRO] Bus/Financial - Accounting | |||||||
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| Summary of answers provided | ||||
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| 3 | ingresos previamente gravados |
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| 1 | pago por ingreso - pago al ingreso |
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| Discussion entries: 1 | |
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Answers
3 hrs confidence: 
| pti pago por ingreso - pago al ingreso Explanation: ¿Tal vez? https://www.acronymfinder.com/Payment-to-Income-(PTI).html Algo más de contexto ayudaría a ayudar... Saludos cordiales. |
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2 days 22 hrs confidence:
| pti ingresos previamente gravados Explanation: It might apply here: 'previously taxed income' Section 959(a) provides that the earnings and profits of a CFC attributable to amounts included in the gross income of a U.S. shareholder, otherwise known as “previously taxed income” or “PTI,” shall not, when those amounts are later distributed to a U.S. shareholder, directly or indirectly through a chain of ownership described in Section 958(a), be again included in the gross income of such U.S. shareholder. Distributions made by a CFC are considered to come first from PTI to the extent thereof.[5] Because a U.S. partnership is considered to be a U.S. shareholder for purpose of the CFC rules, if a U.S. partnership includes in its gross income the earnings and profits of a CFC (i.e., Subpart F income or a Section 956 inclusion), the inclusion of the income creates PTI, even though none of the income may be subject to U.S. federal income tax. |
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