{"iri":"http://fasb.org/us-gaap/2026#TaxCutsAndJobsActOf2017TransitionTaxForAccumulatedForeignEarningsLiability","label":"US Public Law 115-97, Transition Tax for Accumulated Foreign Earnings, Liability","definition":"Amount of tax liability from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated under United States of America (US) Public Law 115-97 (House of Representatives (H.R.) 1 of 115th Congress).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#TaxCutsAndJobsActOf2017TransitionTaxForAccumulatedForeignEarningsLiability"}