FSUB

AcronymDefinition
FSUBFreie Software Und Bildung (German: Free Software and Education)
FSUBFédération Sportive Universitaire Belge (Belgian university sport federation)
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References in periodicals archive ?
person in the chain of Fsub ownership, USP must make a QEF election; see Regs.
The amount of USP's income apportioned to X depends on the dividends paid by FSUB and whether X provides factor relief, as follows: Apportionable Apporntionment State X income percentage income Case 1: FSUB pays no dividend $ 50 10%[1] $ 5 case 2: FSUB pays $450 dividend No factor representation 500(2) 10%(1) 50 Case 3: FSUB pays $450 dividend Factor relief 500(2) 1%(3) 5 (1) $100 USP / $1,000 USP (2) $50 USP profits + $450 dividend from FSUB (3) ($100 USP + #0 FSUP) / ($1,000 USP + $9,000 FSUB)
Example 2: The facts are the same as in Example 1; in addition, FSUB distributed a $50 dividend to USP
The amount of USP's income apportioned to X depends on whether and how X provides factor relief, as follows: Apportionable Apportionment State X income percentage income Case 1: FSUB pays $50 dividend No factor relief $100(1) 10%(2) $10 Case 2: FSUB pay $50 dividend Full factor relief 100(1) 1%(3) 1 Case 3: FSUB pay $50 dividend Detroit formula 100(1) 5%(4) 5
(3) ($100 USP + $0 FSUB) / ($1,000 USP + $9,000 FSUB)
(4) ($100 USP + $0 FSUB) / ($1,000 USP + $50/$450($9,000 FSUB))
However, if the taxpayer's income under WWCR is less than that under WeCR-DRD, the taxpayer must use the latter.(33) Example 3: USP, a domestic corporation, owns 100% of FSUB, a unitary foreign subsidiary.