FOREIGN-SOURCE INCOME - Income earned from international operations. FOREIGN-TARGETED ISSUE - Notes sold between October 1984 and February 1986 to foreign institutions, for...
Foreign-source Income - Income earned from foreign operations. Forfaiting - A form of factoring in which large, ...
Contention: Only foreign-source income is taxable. Some maintain that there is no federal statute imposing a tax on income derived from sources within the United States by citizens or residents of the United States.
A special type of corporation created by the Tax Reform Act of 1984 that is designed to provide a tax incentive for exporting U.S.-produced goods. Foreign-source income Income earned from international operations. Foreign-targeted issue ...
Residents are not taxed on any foreign-source income. THIN CAPITALIZATION -- A company is said to be "thinly capitalized" when its equity capital is small in comparison to its debt capital.
See also: Foreign tax credit, Foreign corporation, Compensation, On board, Administration
 
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