A "US Shareholder" for Purposes of CFC Classification Is Any U

question 137

True/False

A "U.S. shareholder" for purposes of CFC classification is any U.S. person who owns directly, indirectly, or constructively at least 10% of the voting power or value of a foreign corporation.

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Definitions:

Positive Regard

The acceptance, respect, and support that an individual receives from others, considered important for self-esteem and psychological development.

Acceptance

The act of receiving or taking something offered.

Psychological Adjustment

The process of balancing and adapting one's personal or psychological aspects to the demands or needs of social and environmental contexts.

Congruent

In psychology, referring to consistency and alignment between an individual's self-perception and actual experiences or behaviors.