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:

Acrophobia

An intense fear of heights, often leading to significant anxiety, avoidance behavior, and impairment in daily tasks or activities.

Barophobia

An irrational fear of gravity or the feeling experienced in situations where gravity might be absent or significantly altered.

Phobias

Irrational and intense fears of objects, situations, or activities that pose little to no actual danger, often leading to avoidance behaviors.

Compulsions

Repetitive behaviors or mental acts that a person feels driven to perform in response to an obsession, aimed at reducing anxiety or preventing a dreaded event.