{
  "id": "EXCL_CFC_US_SOURCE_ECI",
  "name": "US Source Effectively Connected Income Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to CFCs with US operations where the income is already taxed at the corporate level in the US.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes from Subpart F income any US source income that is effectively connected with a US trade or business and already subject to US tax.",
  "irc_reference": "IRC §952(b)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}