Type Rev Proc Subject 2.00 - Income Tests - (75% & 95%) 2.08a - Generally 2.10 - Dividends Keywords Controlled Foreign Corporation Foreign Currency Gains Gross Income Defined Items of Income Included PFIC Section 856(c)(5)(J) Section 986(c) Gains Subpart F Income Year 2018 IRS Link https://www.irs.gov/pub/irs-drop/rp-18-48.pdf Tax Report Link Tax Report (Sept. 14, 2018) Summary IRS Revenue Procedure: GILTI, Subpart F, PFIC income are qualifying 95% gross income Title Rev Proc 2018-48