Which of the Following Statements About Organizational Forms for Conducting

Which of the following statements about organizational forms for conducting foreign operations is false?

A) Income from a foreign branch office is reported on the consolidated U.S. income tax return.
B) Income from foreign operations conducted through a domestic subsidiary is reported on the consolidated U.S. income tax return.
C) Income from foreign operations conducted through a foreign subsidiary is reported on the consolidated U.S. income tax return.
D) Dividends received by a U.S. multinational corporation from a foreign subsidiary are reported on the consolidated U.S. income tax return.