Assertion: office | /r/CapableOf | perform significant services incident
Facets:
value: to these sales
type: TRANSITIVE-OBJECT
Source sentences:
text: Since the office of M in country X performs significant services incident to these sales which are necessary for their consummation and are not the subject of a separate agreement between M and the purchaser, the U.S. office of M is not considered to be a material factor in the realization of the income from the sales and, for purposes of paragraph (a) of this section, such income is not attributable to the U.S. office of that corporation.