Match the Definition with the Correct Term

question 92

Short Answer

Match the definition with the correct term.
a.Foreign base company income
b.Foreign personal holding company income
c.U.S. shareholder
d.Previously taxed income
e.De minimis rule
f.Passive foreign investment company
-Passive type income treated as Subpart F income.

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Definitions:

Shared identity

A sense of belonging to a group where members perceive themselves as having key aspects of their identity in common.

Common attributes

Characteristics or qualities that are shared by members of a group or category.

Ongoing social relations

Continuous interactions and connections between individuals or groups within a society.

Intraumural softball team

A recreational sports team designed for members within the same institution or community, often less competitive than intercollegiate or professional leagues.