{
  "id": "EXC_BOYCOTT_SEPARATE_OPERATIONS",
  "name": "Separate and Identifiable Operations Demonstration",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to taxpayers with international operations in countries on the Secretary's boycott list who can prove specific transactions did not involve boycott cooperation.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Taxpayers can avoid the loss of foreign tax credits and other tax benefits by clearly demonstrating that specific business operations are separate and identifiable from those involving international boycott participation.",
  "irc_reference": "IRC §999",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}