Business, Legal & Accounting Glossary
Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8. This form is used by any foreign corporation that is required to file Form 1120-F and is – or is treated as – engaged in a trade or business within the United States at any time during the tax year. This form must be attached to its Form 1120-F. The form reports the amount of the foreign corporation’s deductible expenses that are allocated and apportioned under Regulations 1.861-8 and 1.861-17.
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Definitions for 1120-F Form Schedule H are sourced/syndicated and enhanced from:
This glossary post was last updated: 13th November, 2021 | 0 Views.