<p>This course covers income sourcing rules for United States income tax purposes. Coverage begins with overview of why income sourcing rules dictate American tax requirements for nonresidents. It also covers assorted income tax sourcing categories, with exceptions to general rules and treaty alterations.</p>
<p>This course covers the following Topics:</p>
<ul>
<li>Income Sourcing Rules</li>
<li>Interest</li>
<li>Dividends</li>
<li>Personal Services Income</li>
<li>Multiyear Compensation Arrangements</li>
<li>Income from Property Use</li>
<li>Income from Property Disposition</li>
<li>Other Rules of Note</li>
<li>Foreign Derived Intangible Income</li>
<li>Domestic Corporations - FDII</li>
<li>Foreign Derived Intangible Income</li>
</ul>
<p> </p>
- Teacher: shah data
SKU *: crs-1695161
Sell price $: 0.00
Course Preview:
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Course Short Description:
This course covers income sourcing rules for United States income tax purposes.
credit Hours: 2
CPE Credits Awarded *: 2
Approval Status: - None -
Course is for: ** Main Course Library **
Course Duration: 2
Complexity of Content: Foundational
Suppress in lists: No
Last Updated/Reviewed Date: March 22, 2024
Prerequisitses:
No advanced preparation or prerequisites are required for this course.
Learning Objective:
- Discover Income from Property Use and Income from Property Disposition.
- Explore Foreign Derived Intangible Income.
- Identify Domestic Corporations - FDII and Foreign Derived Intangible Income.
Course Type: CPE Course
Format: On Demand
Audit & Accounting: No
Careers: No
Ethics (NASBA): No
Excel: No
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Internal Audit: No
Leadership & Management: No
Marketing: No
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Productivity & Tech: No
Risk Management: No
Sales: No
Tax: Yes
Field of Study: Taxes
Other: No
CPA: Yes
CPD-IES7: Yes
CPD-IES8: No
CMA: Yes
CFE: Yes
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CIA: Yes
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