Assertion: chlorofluorocarbon | /r/HasAspect | tested loss
Facets:
value: for the year
type: OTHER
Source sentences:
text: If the CFC’s allocable deductions equal or exceed its gross tested income, the CFC has a tested loss.
text: If a CFC has tested income for the tax year, the CFC is a "tested income CFC" whereas if it has a tested loss for the year, the CFC is a "tested loss CFC.