Which of the Following Statements Regarding the Sourcing of Dividend

question 29

Multiple Choice

Which of the following statements regarding the sourcing of dividend income is true?

• A)Dividends are sourced based on the residence of the recipient.
• B)Dividends from a U.S.corporation are U.S.source, without regard to whether the U.S.corporation is an 80-20 company.
• C)Dividends from a U.S.corporation are foreign-source, if the U.S.corporation is an 80-20 company.
• D)Dividends from a U.S.corporation are foreign-source based on the percentage of foreign-source income earned by the U.S.payor.

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