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Which of the Following Is a Principle Used in Applying

Question 77

Multiple Choice

Which of the following is a principle used in applying the income-sourcing rules under U.S. tax law?


A) The rules should be acceptable to both countries.
B) The rules should favor the U.S. Treasury.
C) The rules should favor the treasury of the non-U.S. country.
D) The rules should apply to income items only; deductions need not be sourced in this way.

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