Measuring period
Measuring period(A) General rule. Except as otherwise provided in paragraph (d)(1)(ii)(B) of this section, the measuring periods for a tested foreign corporation are the four quarters that make up the foreign corporation's taxable year.
(A)General rule.Except as otherwise provided inparagraph (d)(1)(ii)(B)of this section, the measuring periods for a tested foreign corporation are the four quarters that make up the foreign corporation's taxable year.