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International Practice Unit: I.R.S. Releases Subpart F Sales and Manufacturing Rules

Volume 3 No 1   |   Read Article

By Beate Erwin, Stanley C. Ruchelman, and Kenneth Lobo

Beate Erwin, Kenneth Lobo, and Stanley C. Ruchelman explain how the branch rule works when a C.F.C. operates a manufacturing or selling branch in another country. While the concept is easy to explain, the computations are somewhat confusing. The article explains all. See more →

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