brandy a u s corporation operates a manufacturing branch in chad which does not have 699336

Brandy, a U.S. corporation, operates a manufacturing branch in Chad, which does not have an income tax treaty with the United States. Brandy’s worldwide Federal taxable income is $30 million, so it is subject to a 35% marginal tax rate. Profits and taxes in Chad for the current year are summarized as follows. Compute Brandy’s foreign tax credit associated with its operations in Chad.

Income Item

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Chad Income
This Year

Chad Tax
Rate

Chad Tax
Paid

Manufacturing profits

$2,500,000

20%

$500,000

Dividend

300,000

5%

15,000

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