Source of Income Tx 8300 - Georgia State University收入来源的TX 8300乔治亚州立大学.ppt

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2018-04-17 发布于江西
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Source of Income Tx 8300 - Georgia State University收入来源的TX 8300乔治亚州立大学.ppt

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Source of IncomeTx 8300 Learning Objectives Explain why the source of income is important to both ____ and _______ persons and Determine the source of income for a variety of transactions Observations about Source Rules Appear in §§___-___, ___ Categorize income as U.S. or foreign Don’t ______ tax Based on _____ of income Treaties might ______ Fundamental to understanding Subchapter __ Importance of Source Rules U.S. taxpayers claim the ______ ___ _____ for foreign income tax paid or accrued. However, the ___ is limited to the result of the following formula: Importance: FTC Example Domco earns $____ U.S. taxable income and $____ foreign taxable income. The U.S. and foreign tax rates are 35% and ___%, respectively. What is Domco’s foreign tax credit? Importance of Source Rules The U.S. taxes _______ persons on two categories of income: ___________ connected income ____ source __________ income United States Defined 50 states and ____ ___ space ___ nautical miles from shores Continental shelf for _______ deposits ___________ not included U.S. _________ not included General Source Rules General Source Rules Interest Income Interest Income: Example Dividend Income Dividend Income: Example A corporation pays a $1,000 dividend to Robinet, a Tunisian national and resident. The corporation derives ___% of its gross income from foreign business. How much of the dividend is foreign source income to Robinet? Personal Service Income Personal Service Income Personal Services: Example Brooke, a ____ citizen, worked in Sri Lanka for two weeks, making $1,000. She performed the services on behalf of a U.S. missionary board. How much of this income is foreign source income? Personal Services: Example Halim, an ____, receives $2,000 for a drug-free root canal he performs during a one-month vacation in the United States. How much of the $2,000 is U.S. source income? Rent and Royalty Income Rental Income: Example Lemon Limousines, a ____ company, leases vehicles for use in ______. Wh