A detailed provision defined in the US Internal Revenue Code section 954(c)(6) which reduced taxes for many multinational companies. It offered eligible multinationals a lower global effective tax rate by giving a special accounting method for computing taxes owed on income from regulated foreign corporations. The rule became effective from Jan. 1, 2006 to December 31, 2009. But the Tax Relief Act of 2010 prolonged the rule until December 31, 2011.