Export trade income

(b) Export trade income(1) General rule. For purposes of sections 970 through 972 and 1.9701 to 1.9721, inclusive, the term export trade income means the gross export trade income of a controlled foreign corporation derived from transactions, activities, or interest described in subdivisions (i) through (vii) of this subparagraph, less deductions allowed under subdivision (viii) of this subparagraph.


26 CFR § 1.971-1

Scoping language

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