Page 438 - Large Business IRS Training Guides
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FDII - Example 9 - Property
Services
Determining if services performed with respect to property
qualify for the 250
located outside the U.S. potentially
can depend on a variety of
deduction with respect to FDII,
factors.
corporation provides services with respect to
Assume a U.S.
property. Consider how the answer on foreign use will change
if the services are required to be performed abroad (in
for a client that needs a specific item
proximity to the property)
maintained, or repaired.
of property serviced,
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