Examlex
Which of the following persons should not be treated as a "U.S. shareholder" of a controlled foreign corporation (CFC) for subpart F purposes?
Obligations
Duties or commitments that one is bound to carry out or fulfill.
Constraints
Limitations or restrictions that impact or regulate actions, processes, or developments.
Incompatible Biases
Prejudices or preconceived opinions that conflict with each other or with current situations.
Internal Attributions
The process of explaining someone's behavior based on internal characteristics such as personality, disposition, or attitude.
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