Page 23 - International Taxation IRS Training Guides
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Example 2:




     Deferral Planning Outbound - Subpart F










                                             U.S.P                           Subpart F Example 2:


                                                                             CFC’s  income from the


                                                                             sale of  widgets is
               Sale      t o
                          USP
                                                                             Foreign Base Company


                                                CFC                          Sales Income.


                                          Country X







                       Sale
                                from
                      unrelated

                      vendor







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