Given the Current Tax Laws,which One of the Following Statements

Given the current tax laws,which one of the following statements is correct?

A) Both stock repurchases and cash dividends are treated equally for tax purposes for individual shareholders.
B) Stock repurchases give individual shareholders more control over their personal taxes than do cash dividends.
C) Cash dividends are preferable to stock repurchases from the individual shareholder point of view.
D) Stock repurchases offer more tax benefits to the issuer than do cash dividends.
E) Cash dividends offer more tax benefits than do stock repurchases for the issuer.