Document ID: chunk:federal_register_of_legislation:C2025C00014:section:373
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 373
Character Range: 1970499–1970971

373  Grossed‑up amount of an attribution debit
  The grossed‑up amount in relation to an attribution debit is:
 (a) where subparagraph 372(2)(b)(i) applied in relation to the debit—the amount of the debit; or
 (b) where subparagraph 372(2)(b)(ii) applied in relation to the debit—the amount of the debit, divided by the attribution account percentage referred to in that subparagraph.

Division 7—Calculation of attributable income of CFC

Subdivision A—Basic principles