Section 371KH | Category C income

A CFC's category C income for an accounting period is the total of the following amounts—

(a)amounts included in the CFC's accounting profits for the period which fall within section 371VD(4)(a) (whether or not those amounts would have been included in those profits apart from section 371VD(4)(a)), and

(b)amounts included in those profits by virtue only of section 371VD(4)(b).