Examlex
ForCo, a subsidiary of a U.S. corporation incorporated in Belgium, manufactures widgets in Belgium and sells the widgets to its 100%-owned subsidiary in Germany. The income from the sale of widgets is not Subpart F foreign base company sales income.
Priming
The activation of specific associations in memory, often as a result of repetition and without making a conscious effort to access the memory.
Flashbulb Memory
A vivid, detailed memory of an emotionally significant moment or event.
Long-Term Memory
The type of memory responsible for the storage of information over an extended period, ranging from a few minutes to decades.
Stimuli
External or internal factors that provoke a response or reaction.
Q4: The application of the § 382 limitation
Q14: All members of an affiliated group have
Q34: Members of the ABCD Federal consolidated group
Q69: Hot assets
Q73: Puffin Corporation's 2,000 shares outstanding are owned
Q82: Racket Corporation and Laocoon Corporation create Raccoon
Q91: An S election is made on the
Q107: "Inbound" and "offshore" asset transfers by a
Q130: ParentCo purchased all of the stock of
Q137: ParentCo's separate taxable income was $200,000, and