Net DTIR (Deemed Tangible Income Return) is calculated by subtracting Specified Interest Expense from the Deemed Tangible Income (DTI). DTI represents the CFC's gross tested income, minus the net tested interest and royalties, and adjusted for certain items. Net DTIR represents the net income or loss that would be attributed to a U.S. shareholder if they were considered the owner of the CFC's assets and liabilities.