Which of the Following Is Not a Barrier to Income

question 108

Multiple Choice

Which of the following is not a barrier to income shifting among family members?

• A) The assignment of income doctrine.
• B) Net unearned income for children 18 and younger taxed at parents' marginal tax rates.
• C) Elimination of preferential tax rates (on dividends and long-term capital gains) for dependents.
• D) Two of the choices.

---

Definitions:

Glomerulonephritis

A form of kidney inflammation that affects the tiny filters (glomeruli) responsible for waste filtration.

Filtration Membrane

A barrier in the kidneys that filters waste from the blood to form urine while retaining essential substances like proteins and blood cells.

Proximal Convoluted Tubule

The portion of the nephron in the kidney responsible for the reabsorption of water, ions, and all organic nutrients.

Filtrate

Liquid that has passed through a filter—for example, fluid that enters the nephron through the filtration membrane of the glomerulus.