{
  "id": "EXCL_FOREIGN_AFFILIATE_STOCK_SALE",
  "name": "Foreign Affiliate Stock Sale Sourcing",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "U.S. resident selling stock in a foreign affiliate where the affiliate is engaged in active trade or business and 50%+ of gross income is from that country.",
    "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": "Gain from the sale of stock in a foreign affiliate is sourced outside the U.S. if the sale occurs in the country where the affiliate derives most of its active business income.",
  "irc_reference": "IRC §865(f)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}