{
  "id": "EXC_PFIC_INTANGIBLE_BASIS_BOOST",
  "name": "CFC Intangible Asset Basis Increase",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to Controlled Foreign Corporations (CFCs) conducting active research or licensing intangibles, making it easier to pass the PFIC asset test.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Increases the adjusted basis of total assets for a CFC by 100% of R&D expenses (last 3 years) and 300% of licensed intangible payments for PFIC testing purposes.",
  "irc_reference": "IRC §1298(e)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}