Assertion: chlorofluorocarbon | /r/HasProperty | irc 954(c)(2)(a
Facets:
Source sentences:
text: From unrelated persons in active conduct of a trade or business of the CFC (IRC 954(c)(2)(A)), from related persons for property used in the country of organization (IRC 954(c)(3)(A)(ii)).
text: In the active conduct of commodities business or from bona fide hedging transactions with respect to such sales; from currency gains and losses directly related to the business needs of the CFC (IRC 954(c)(2)(C) and Treas.