Page 399 - Large Business IRS Training Guides
P. 399
FDDEI
Services
Services includes the following:
• FDDEI
• If a service is provided partly within the U.S. and partly
outside the U.S.,
only the portion outside the U.S. is a
FDDEI service (except for
transportation services).
for proximate and property service, substantially all of a
• However,
service is
performed at a location if more than 80% of the time is spent
at or
near such location.
(Prop.
Reg §1.250(b)-5)
30
