Maize Corporation,a Miami contractor,pays Crane Engineering a fee to design bridges for a highway Maize will build in the Dominican Republic.The fee Crane receives is DPGR.

Question

Quizplus · Accepted Answer

DPGR (Domestic Production Gross Receipts) refers to income derived from domestic production activities. Since the design work is for a project in the Dominican Republic, it does not qualify as domestic production under U.S. tax law.

Maize Corporation,a Miami Contractor,pays Crane Engineering a Fee to Design