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.

---

Definitions:

Poles

In electrical engineering, refers to the individual magnetic poles (north and south) of a magnet, or the points in a motor or generator where magnetic lines of force enter and exit.

Three-Phase Motor

A type of induction motor that operates on three-phase alternating current, known for its efficiency and consistent torque delivery.

Magnetic Field

A region around a magnetic material or moving electric charge within which the force of magnetism acts.

Synchronous Speed

The speed of the rotating magnetic field of an AC induction motor.