Interest income derived from the conduct of lending between an exporter of U.S. produced goods and a foreign buyer where a credit line is extended for the purpose of funding the purchase.

Related information about export financing interest:

1. Export Financing Interest - Financial Dictionary - The Free Dictionary
   Interest income derived from goods manufactured in the U.S. and sold outside the U.S. as long as not more than 50% of the value is imported into the U.S. ...
    
2. What is export financing interest? definition and meaning
   Definition of export financing interest: Interest income derived from the conduct of lending between an exporter of U.S. produced goods and a foreign buyer ...
    
3. How To Figure - IRS Tax Map
   However, for purposes of this rule, high taxed income and export financing interest are also passive category income. Your qualified foreign taxes for the tax year ...
    
4. Publication 514 (2011), Foreign Tax Credit for Individuals
   However, for purposes of this rule, high taxed income and export financing interest are also passive category income. Your qualified foreign taxes for the tax year ...
    
5. Defining the Passive Income of Controlled Foreign Corporations
   Export financing interest is any interest derived from financing the sale, for use outside the United States, of property produced within the United States.
    
6. 26 USC § 954 - Foreign base company income | LII / Legal ...
   ... shall not include any interest which is derived in the conduct of a banking business and which is export financing interest (as defined in section 904 (d)(2)( G)).
    
7. § 1.864-8T Treatment of related person factoring income (temporary ...
   ... section 954(b)(3), the same country exception of section 954(c)(3)(A)(i), or the special rules for export financing interest of sections 904(d)(2) and 954(c)(2)(B), ...
    
8. § 1.904-0 Outline of regulation provisions for section 904. :: PART 1 ...
   (i) Export financing interest that is high withholding tax interest. (ii) Export financing interest that is also related person factoring income. (iii) Export financing ...