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The tax base of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a foreign corporation is the tax base domestic minimum tax amount pertaining to a foreign corporation for each covered fiscal year.
The tax base domestic minimum tax amount pertaining to a foreign corporation for each covered fiscal year is the domestic minimum tax amount for each covered fiscal year.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.