Which of the Following Persons Should Not Be Treated as a "U.S

question 62

Multiple Choice

Which of the following persons should not be treated as a "U.S. shareholder" of a controlled foreign corporation (CFC) for subpart F purposes?

• A) A U.S. citizen owning 5 percent of the CFC
• B) A U.S. citizen owning 15 percent of the CFC
• C) A U.S. corporation owning 15 percent of the CFC
• D)All of these persons are U.S. shareholders for subpart F purposes

---

Definitions:

Social Movement Organizations (SMOs)

Groups that are part of the larger social movement and work towards societal change.

Challenges

Difficult situations or obstacles that require solutions or efforts to overcome.

U.S. Constitution's First Amendment

The first amendment to the United States Constitution that protects freedoms concerning religion, expression, assembly, and the right to petition.

Speech

A formal address or discourse delivered to an audience for a variety of purposes, including informing, persuading, or entertaining.