Which of the Following Exceptions Could Cause Subpart F Income

question 1

Multiple Choice

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

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

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Definitions:

Oral

Related to the mouth.

Rectal

Pertaining to the rectum, the final section of the large intestine, which can be a route for medication administration or temperature measurement.

Shiver Response

A physiological reaction where the body shakes involuntarily in response to cold temperatures, aimed at generating heat to maintain body temperature.

Heat Production

The process by which the body generates heat through metabolic activities, such as cellular respiration and muscle movements, to maintain its core temperature.