Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8
Section references are to the Internal Revenue Code unless otherwise noted.
2007
Table of Contents
- General Instructions
- Specific Instructions
- Part I - Deductions Directly Allocated and Apportioned to ECI and Non-ECI
- Part II - Home Office Deductions Indirectly Allocated and Apportioned to ECI and Non-ECI
- Part III - Indirect Allocation and Apportionment Methods and Financial Records
- Part IV - Allocation and Apportionment of Deductions on Books and Records Used to Prepare Form 1120-F, Schedule L
- Index
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