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Revision as of 21:52, 2 March 2025

A credit is allowed for foreign income taxes paid or accrued. The credit is limited certain part of Oughout.S. tax due to foreign source income. It's not at all refundable, but any excess credit end up being the carried to other years to reduce tax.

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B) Interest earned, despite the fact that paid, throughout a bond year, must be accrued after the bond year and reported as taxable income for your calendar year in which the bond year ends.

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