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Jokerz, a CFC of a U.S.parent, generated $80,000 of Subpart F foreign base company services income in its first year of operations. The next year, Jokerz distributes $50,000 cash to the parent, from those service profits. The parent is taxed on $80,000 in the first year and $50,000 in the second year.
Table Design View
An interface in database management systems that allows users to visually define or alter the structure of a database table.
Navigate
To move through or operate within a digital environment, such as websites, software applications, or databases.
Table Datasheet View
A visualization of a database table displaying the data in rows and columns, similar to a spreadsheet.
Table Design View
A functionality in database systems that allows for the detailed specification and modification of table structures, including fields and data types.
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