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SOI tax stats - Foreign sales corporation study metadata
A FSC was a foreign corporation (i.e., incorporated abroad) created by "parent" shareholders (mostly corporations). Almost all FSCs were owned by domestic corporations (i.e., incorporated in the United States); however, owners of a FSC were generally referred to as "shareholders" or “related suppliers’, since a FSC may have also been owned by an individual, a partnership, or a trust or estate.
About IRS
Tax Professionals
ABCs of Foreign Tax Credit for individuals - YouTube video text script
ABCs of Foreign Tax credit for individuals - YouTube video text script
General Information
Tax Professionals
SOI Tax Stats - Definitions of selected terms and concepts for corporate foreign tax credit
SOI Tax Stats - Corporate Foreign Tax Credit Study Terms and Concepts
About IRS
Tax Professionals
Find information on complex tax topics
Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses
SOI Tax Stats - Research papers by conference and year
Research papers by conference and year
About IRS
Tax Professionals
Legal advice issued by associate chief counsel
Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals
SOI Tax Stats - Research papers alphabetized by author
Links to research papers alphabetized by Author
About IRS
Tax Professionals
Form 1116 — Certain income re-sourced by treaty - YouTube video text script
Form 1116 — Certain income re-sourced by treaty - YouTube video text script
General Information
Tax Professionals
SOI Tax Stats - 2005 Metadata for U.S. possessions corporation returns
2005 Metadata for U.S. Possessions Corporation Returns
About IRS
Tax Professionals