Source of Income
Channel: International Tax
Date: 2015-09-02

This video continues coverage of source of income.  The original coverage was in the overview at 08:45.  The following topics are covered:

Time    What's covered
00:00    Begin
00:36    Link to part 1 on interest, dividends, rents, royalties
00:46    Agenda
01:27    Exceptions for interest
03:49    Exceptions for dividends
04:38    Quiz #1
04:48    Agenda
04:59    Services
05:51    Deferred compensation & plan distributions
07:39    Attributing compensation to services
08:48    Services vs. Something Else
12:00    Movable property
12:35    Question of the day; Quiz #2
12:50    Exception for Effectively Connected Income
14:06    Agenda
14:20    Sale of property
14:50    Detour:  what's a sale
15:39    Sale of purchased inventory:  title passage rule
17:15    Shipping terms (abbreviated)
19:56    Quiz #3
20:06    Agenda
20:13    Sale of produced inventory:  50/50 rule  (obsolete on 1/1/18)
24:01    Independent factory price  (obsolete on 1/1/18)
27:00    Agenda
27:10    Sale of other property:  recapture, stock of affiliate, intangibles
28:50    General rule on gain on sale
29:19    Partnership gain; ECI
31:14    Quiz #4
31:35    Agenda:   Software
32:40    Summary
33:58    Closing credits