What US Internal Revenue Code Section 250 - Foreign-Derived Intangible Income (FDII) Deduction: Eligible Income, Foreign-Derived Ratio, Documentation Requirements and TCJA Interaction requires
Under IRC § 250, U.S. C-corporations can claim a deduction equal to 37.5% of their foreign-derived intangible income (FDII), which is designed to incentivize holding intellectual property in the United States.
Pillar: Banking & Global Finance · Authority: U.S. Internal Revenue Service (IRS) · Version: 1.0.0 · Last updated:
Primary source: https://www.irs.gov/forms-pubs/about-form-8993
SHA-256 integrity: c9f06bdf017a15cf90d7c3ce3167e39cc171c8515fc0215edbb3c0413c81670c
Primary Citations — 6 traced to source
- 26 U.S. Code § 250 - Foreign-derived intangible income and global intangible low-taxed income
- Treas. Reg. § 1.250(a)-1 - Deduction for foreign-derived intangible income and global intangible low-taxed income
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