Regulacje i polityka gospodarcza · 21.09.1998

Source Rules for Foreign Sales Corporation Transfer Pricing

This document contains final regulations that provide guidance to taxpayers who have made an election to be treated as a foreign sales corporation (FSC). The regulations clarify that the special source rule under section 927(e)(1) applies only to income of related suppliers from sales of export property giving rise to foreign trading gross receipts of a FSC.