Which of the Following Statements Best Describes the Primary Purpose

question 25

Multiple Choice

Which of the following statements best describes the primary purpose of the Subpart F income provisions?

• A)The Subpart F income provisions provide certainty as to the U.S.income tax treatment of cross-border transactions.
• B)The Subpart F income provisions allow deferral of foreign-source income from U.S.taxation.
• C)The Subpart F income provisions prevent shifting of income from the United States to low-tax foreign jurisdictions.
• D)The Subpart F income provisions prevent shifting of income from the United States to high-tax foreign jurisdictions.

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Definitions:

Unpredictable

The quality of being unable to be predicted or foreseen, often leading to uncertainty or surprise.

Abraham Maslow

An American psychologist best known for creating Maslow's hierarchy of needs, a theory of psychological health predicated on fulfilling innate human needs in priority, culminating in self-actualization.

Sigmund Freud

Austrian neurologist known as the founding father of psychoanalysis, a method for treating psychopathology through dialogue.

Carl Rogers

A founding figure in psychotherapy research and was instrumental in the development of the humanistic approach to psychology.