Which of the Following Persons Should Not Be Treated as a "U.S

question 11

Multiple Choice

Which of the following persons should not be treated as a "U.S. shareholder" of a controlled foreign corporation (CFC) for subpart F purposes?

• A) A U.S. citizen owning 5 percent of the CFC.
• B) A U.S. citizen owning 15 percent of the CFC.
• C) A U.S. corporation owning 15 percent of the CFC.
• D) All of the above named persons are U.S. shareholders for subpart F purposes.

---

Definitions:

AutoSum Button

A feature in spreadsheet software that automatically calculates the sum of a selected range of cells.

Home Tab

In software applications, it is a primary tab or section in a user interface that contains the most commonly used functions and tools.

Mode Indicator

A visual or textual indicator in software or devices that displays the current operating state or mode.

Page Break Preview

A feature in spreadsheet programs that allows users to see where pages will break when a document is printed, enabling adjustments to page layout before printing.