Assertion: recapture | /r/HasProperty | accomplished
Facets:
Source sentences:
text: Recapture is accomplished by treating a portion of the taxpayer's U.S. source taxable income as foreign source income.
text: Recapture is accomplished by treating as United States source income a portion of the taxpayer's foreign source taxable income of the same limitation as the foreign source loss that resulted in an overall foreign loss account.