Which of the Following Does Not Limit the Income Shifting

question 54

Multiple Choice

Which of the following does not limit the income shifting strategy?

• A) assignment of income doctrine
• B) business purpose doctrine
• C) substance-over-form doctrine
• D) step-transaction doctrine
• E) None of these

---

Definitions:

Archetype

A very typical example of a certain person or thing, or an original model from which others are copied.

Temperament

The combination of innate traits that subconsciously influence an individual's behavior and reactions to the environment.

Humanist

A philosophical and ethical stance that emphasizes the value and agency of human beings, individually and collectively, often considered a central aspect of humanistic psychology.

Behaviorist

A psychologist who studies and applies principles of learning and behavior, emphasizing the role of environmental factors in shaping behavior.