QFTP

AcronymDefinition
QFTPQualifying Foreign-Trade Property (taxation)
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Regarding the effects of socio-demographic variables in QFTP results, as presented in Table 3, there are no major significant differences according to gender and area of residence, with two exceptions: females score higher in the Family dimension [F = 4.04, p < .05, [[eta].sup.2] = .01], and in urban areas Friendships and activities are more valued, [[F.sub.(1,550)] = 7.89, p = .007, [[eta].sup.2] = .01].
There is, therefore, a pattern according to which the higher the grades, the higher the QFTP scores.
In S1, one of these is the necessary future differentiation between present and future oriented factors in QFTP, as well as the replication of the present factorial structure with different samples, for instance through different methods of rotation such as direct oblimin (for correlated variables), leading to a more robust structure, and furthermore, through confirmatory factorial analysis.
Table 1 QFTP Items, Correlations of the Items With the Total Measure, and Rotated Loadings Matrix of Each Item With Each One of the Identified Factors Identified factors (Eingenvalues > 1) QFTP items/Amount of [r.sub.Item-Total] 1 2 variability explained by the 23.01 9.61 factor (%) 1.
* Selling QFTP leased or rented for use outside the U.S.
943(a) defines QFTP as property manufactured, produced, grown or extracted within or outside the U.S., held for sale, lease or rental in the ordinary course of business for direct use, consumption or disposition outside the U.S., if not more than 50% of the fair market value is attributable to both:
However, foreign-made property is treated as QFTP if it is manufactured outside the U.S.
Also similar to the FSC rules, the following property is not treated as QFTP:
taxpayer can exclude certain property when allocating and apportioning interest expense, but only QFTP located outside the U.S.