Which of the Following Exceptions Could Cause Subpart F Income

question 35

Multiple Choice

Which of the following exceptions could cause subpart F income to be excluded from the deemed dividend regime?

• A)The full inclusion rule only
• B)The de minimis rule only
• C)The high-tax rule only
• D)The de minimis rule and the high-tax rule could cause subpart F income to be excluded from the deemed dividend regime.

---

Definitions:

Biological Side

Aspects of an individual's physical health, genetic makeup, and physiological processes.

Id

A component of the personality in Freudian psychoanalysis that is driven by the pleasure principle.

Freud's Model

A theoretical framework for understanding human behavior and the mind, emphasizing unconscious processes, sexual and aggressive instincts, and early childhood experiences.

Unconsciously

Pertaining to the part of the mind that is inaccessible to the conscious mind but that affects thoughts and behaviors.