Abe,a USShareholder Under the CFC Provisions,owns 49% of a CFC

question 132

True/False

Abe,a U.S.shareholder under the CFC provisions,owns 49% of a CFC.If the CFC's Subpart F income for the taxable year is $200,000,Abe is not taxed on receipt of a constructive dividend of $98,000 because he doesn't own more than 50% of the CFC.

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Attractive

Qualities or features that are appealing or pleasing to the senses.

Anti-fat Attitudes

Negative perceptions and discriminations against individuals who are perceived as overweight or obese.

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