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Question
For example, foreign currency gains and losses related to the purchase and sale of inventory are excluded from the computation of FPHCI if [...].
Answer
none of the income from the purchase and sale is subpart F income under section 952

Question
For example, foreign currency gains and losses related to the purchase and sale of inventory are excluded from the computation of FPHCI if [...].
Answer
?

Question
For example, foreign currency gains and losses related to the purchase and sale of inventory are excluded from the computation of FPHCI if [...].
Answer
none of the income from the purchase and sale is subpart F income under section 952
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For example, foreign currency gains and losses related to the purchase and sale of inventory are excluded from the computation of FPHCI if none of the income from the purchase and sale is subpart F income under section 952.

Original toplevel document (pdf)

owner: VPLAN - (no access) - 2017-27320 988 regs.pdf, p8

Summary

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill

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