Solution Manuel

Topics: Taxation in the United States, Taxation, Income tax Pages: 43 (10315 words) Published: February 2, 2012



| | | | |Status: | Q/P | |Question/ |Learning | | |Present |in Prior | |Problem |Objective |Topic | |Edition |Edition | | | | | | | | | | |

1LO 1Worldwide incomeUnchanged1
2LO 1Worldwide incomeUnchanged2
3LO 2Tax treatiesNew
4LO 3Sourcing of incomeNew
5LO 3Sourcing of incomeUnchanged5
6LO 3Section 482Unchanged6
7LO 4Foreign currencyNew
8LO 4QBUsNew
9LO 4Section 988 gain or lossNew
10LO 5Section 367New
11LO 5Foreign CorporationNew
12LO 5CFC statusNew
13LO 5CFC statusUnchanged13
14LO 5Definition of CFCUnchanged14
15LO 5Foreign tax credit limitationNew
16LO 5Foreign tax credit or deductionNew
17LO 5Section 902 creditModified16
18LO 5Foreign tax credit (FTC) issuesUnchanged18 19LO 5FTC baskets of incomeNew
20LO 6Inbound taxationNew
21LO 3, 6U.S. taxation of foreign corporationModified21 22LO 3, 6Inbound versus outbound activitiesUnchanged22 23LO 1, 3, 5Worldwide taxation and the FTCModified23 24LO 4, 5Deferral of foreign incomeModified24

*25LO 3Income sourcingModified25
26LO 3Income sourcingModified26
*27LO 3Income sourcingModified27
*28LO 3, 6Income sourcingModified28
29LO 3Income sourcingUnchanged29
30LO 3Income sourcingUnchanged30
31LO 3Interest expense allocationModified31
32LO 3Interest expense allocationModified32
33LO 4Foreign exchange gain or lossModified33
34LO 4QBUs and functional currencyModified34

Instructor: For difficulty, timing, and assessment information about each item, see p. 9-4.

| | | | |Status: | Q/P | |Question/ |Learning | | |Present |in Prior | |Problem |Objective |Topic | |Edition |Edition | | | | | | | | | | |

35LO 4QBUs and functional currencyUnchanged35
36LO 4QBUs and functional currencyUnchanged36
37LO 4, 6Foreign exchange: branch incomeModified37
38LO 4, 5Foreign exchange gain or lossModified38
39LO 5Export salesNew
40LO 5Section 367Unchanged40
41LO 5Section 367Modified41
42LO 5Section 367Modified42
43LO 5Section 367Unchanged43
44LO 5Definition of a CFCUnchanged44
45LO 5Subpart F incomeNew
46LO 5Pro rata share of CFC incomeModified46
47LO 5PFICUnchanged47
*48LO 5Foreign tax credit (FTC)Modified48
49LO 5Foreign tax credit limitModified49
50LO 5Foreign tax credit limitModified50
51LO 5Foreign tax credit limitModified51
52LO 5Deemed paid foreign tax creditUnchanged52
53LO 5Deemed paid foreign tax creditUnchanged53
54LO 5Deemed paid foreign tax creditUnchanged54
55LO 5Deemed paid foreign tax...
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