Which Statement Is False

Which statement is false?

A) Active income is defined as income that results from production by the firm or individual or from services that have been provided.
B) Passive income includes dividends and interest income,and income from royalties,patents,or copyrights paid to the taxpayer.
C) A withholding tax is a tax levied on passive income earned by an individual or corporation of one country within the tax jurisdiction of another country.
D) The current marginal U.S.income tax rate is positioned towards the lower end of the rates assessed by the majority of other countries.