Under the Subpart F rules, controlled foreign corporations (CFCs)are required to distribute a certain portion of their income as dividends to their U.S. shareholders.

Question

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Subpart F rules require U.S. shareholders of CFCs to include in their gross income their share of the CFC's Subpart F income, whether or not the income is actually distributed as dividends.

Under the Subpart F Rules, Controlled Foreign Corporations (CFCs)are Required