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Falcon Networks is a leading semiconductor company with operations in 17 differe

ID: 431363 • Letter: F

Question

Falcon Networks is a leading semiconductor company with operations in 17 different countries. Information about the company's taxes appears below:

Falcon Networks Components of 2012 Income Tax Expense (in millions of US$):

Current federal = $55.65

Current foreign = 83.85

Current state and local = 14.69

Total current taxes = $154.19

Deferred federal = $30.28

Deferred foreign = 23.89

Deferred state and local = 0

Total deferred = $54.17

Total income tax expense = $208.36

Note: Falcon Networks has no current liability due for taxes at the end of the current year and prior year.

Components of Income Before Tax

United States = $256.35

Foreign = 236.85

Total income before tax = $493.20

Using the information above, what is the federal effective tax rate for 2012?

  

35.00%

Correct Answer  

33.52%**

   

42.25%

   

45.49%

How would you work this out? Please and Thank you.

Explanation / Answer

The answer = 33.52%

Explanation: Federal effective tax rate = income tax expense/income before tax

Total federal income tax expense = current federal+deferred federal

= 55.65+30.28

= $85.93

Income before tax (United States component) = $256.35

Thus federal effective tax rate = income tax expense/income before tax

= 85.93/256.35

= 33.52%