Page 213 - International Taxation IRS Training Guides
P. 213

Example









                                                                                              Payment for
                                                                                              Sales/Services to

                                                                                              Foreign Customers
                                                                          USP














               Service                               Royalty

               Fees

                                   CFC1                                  CFC2                                    FBR





                           Earns Subpart and                     Earns Subpart and                         Earns Income
                             Non-Subpart F                          Non-Subpart F

                                   Income                                Income






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