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.

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Definitions:

Cognitive Functions

Mental processes that include thinking, memory, language, perception, and decision making.

Autoimmune Illness

Diseases where the body's immune system mistakenly attacks healthy cells, leading to various health issues.

Rheumatoid Arthritis

A chronic inflammatory disorder affecting many joints, including those in the hands and feet, characterized by swelling and pain.

Physical Activity

refers to any bodily movement produced by skeletal muscles that require energy expenditure, including activities undertaken while working, playing, carrying out household chores, travelling, and engaging in recreational pursuits.