Internal Revenue Service, Treasury § 1.861–15Commission Agreement • December 18th, 2014
Contract Type FiledDecember 18th, 2014R are domestic corporations, and F is a for- eign sales corporation under section 922 of the Code. R and F have entered into an agreement whereby F is paid a commission with respect to sales of product A. In 1987, P had gross receipts of $1,000,000 from domestic sales of product A, and gross receipts of