This flowchart only applies where it has already been determined that (1) the income was foreign-source income, (2) the foreign person had an office or other fixed place of business in the U.S., and (3) the income was attributable to that U.S. office or other fixed place of business. This flowchart then determines whether the foreign-source income attributable to a U.S. office or other fixed place of business should be considered ECI.
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