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Foreign Sales Corporation

   Also found in: Acronyms, Wikipedia 0.09 sec.
Foreign Sales Corporation (FSC)
A special type of corporation created by the Tax Reform Act of 1984 that is designed to provide a tax incentive for exporting U.S.-produced goods.

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Repeal of the foreign sales corporation and extraterritorial income exclusion binding contract transition rules, due to the risk of World Trade Organization sanctions (TIPRA Section 513);
The first of these modify existing provisions relates to the foreign sales corporation and extraterritorial income regimes.
The foreign sales corporation issue has already seen the EU impose sanctions against a host of U.
 
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