U.S. C-corps get a 37.5% deduction on income from serving foreign customers — 13.125% effective rate.
IRC §250 gives U.S. C-corporations a 37.5% deduction (drops to 21.875% after 2025 without extension) on Foreign-Derived Intangible Income (FDII) — income from goods/services sold to foreign persons for foreign use. Effective rate drops from 21% to 13.125%. Applies to product exports, IP licensing to foreign users, services performed for foreign persons. Requires documentation of foreign use. Combines with IC-DISC for pass-through owners. Post-2025 rate uncertainty — capture NOW.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.