This course will cover the new export tax incentive and planning opportunity only for C corporations that derive foreign revenue by serving foreign markets under Section 250, enacted by the Tax Cuts and Jobs Act (TCJA). U.S. tax professionals who wish to learn about: a summary and relevant overview of FDII; the Section 250, final FDII July 2020 regulations; and practice considerations for utilizing FDII tax deduction should take this course.
Who Should AttendExperienced tax staff through tax director level interested in or already practicing international taxation.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program PrerequisitesRead IRC Section 250 and Form 8993 Instructions.