course

Income Sourcing Rules

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New Course
2 Hours (On-Demand)
2.0 CPE  
Not currently accepting new students

This course covers income sourcing rules for United States income tax purposes. Coverage begins with overview of why income sourcing rules dictate American tax requirements for nonresidents. It also covers assorted income tax sourcing categories, with exceptions to general rules and treaty alterations.

This course covers the following Topics:

  • Income Sourcing Rules
  • Interest
  • Dividends
  • Personal Services Income
  • Multiyear Compensation Arrangements
  • Income from Property Use
  • Income from Property Disposition
  • Other Rules of Note
  • Foreign Derived Intangible Income
  • Domestic Corporations - FDII
  • Foreign Derived Intangible Income

 

Learning Objectives
  • Discover Income from Property Use and Income from Property Disposition.
  • Explore Foreign Derived Intangible Income.
  • Identify Domestic Corporations - FDII and Foreign Derived Intangible Income.
Last updated/reviewed: January 21, 2023
Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Income Sourcing Rules3:20
  Income Sourcing Rules-Income and Dividends20:53
  Income Sourcing Rules -Personal Services Income23:40
  Multiyear Compensation Arrangements and Income for Property Use19:35
  Other Rules of Note9:26
  Foreign Derived Intangible Income16:18
CONTINUOUS PLAY
  Income Sourcing Rules1:33:12
SUPPORTING MATERIAL
  Slides: Income Sourcing RulesPDF
  Income Sourcing Rules Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam