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2026年5月16日 (土) 19:57時点における版
A credit is allowed for foreign income taxes paid or accrued. The credit is limited certain part of You.S. tax due to foreign source income. It is far from refundable, but any excess credit could be carried to other years to reduce tax.
Debt forgiveness, you see, is treated as taxable income. Why? In a nutshell, if someone gives serious cash and you will not pay it back, it's taxable. Precisely like you have spend taxes on wages coming from a job. A component of the reason your debt forgiveness is taxable is mainly because otherwise, it would create an enormous loophole globe tax pin. In theory, your boss could "lend" you money every 2 weeks, as well as the end of the age they could forgive it and none of it'd be taxable.
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