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:

Pregnant

The state of carrying a developing embryo or fetus within the female body, typically lasting around nine months in humans.

Drinking

The act of consuming liquids, often specifically referring to the consumption of alcoholic beverages.

Assimilation

The process we use to incorporate new information into existing schemas (mental representations).

Accommodation

The process we use to create new schemas (mental representations) or drastically alter existing ones to incorporate new information that otherwise would not fit.