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Which of the Following Is Not Usually Considered Personal Holding

Question 48

Multiple Choice

Which of the following is not usually considered personal holding company income?


A) Dividends received by the corporation
B) Interest income of the corporation (paid on certificates of deposit)
C) Copyright royalties paid to the corporation if their sum is more than 50 percent of ordinary gross income (OGI)
D) Income from estates and trusts taxable to the corporation

Correct Answer:

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