2003 Tax Help Archives  
Instructions for Form 5713 2003 Tax Year

Instructions for Form 5713 - Introductory Material

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A Change To Note

For transactions after September 30, 2000, if you had operations in or related to a country associated with carrying out an international boycott or you participated in or cooperated with an international boycott, your foreign trade income qualifying for the extraterritorial income exclusion may be reduced. The reduction is computed on Schedule C (Form 5713) using the international boycott factor from Schedule A (Form 5713).

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