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LB&I International Practice Service Transaction Unit

LB&I International Practice Service Transaction Unit

www.irs.gov

of the income for eligibility requirements is the same country exception from FPHCI under IRC 954(c)(3). Under the same country exception, FPHCI does not include dividends and interest received by a …

  International, Services, Practices, Income, Unit, Transactions, Interest, Received, International practice service transaction unit, Interest received

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