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ForCo,a Controlled Foreign Corporation Owned 100% by USCo,earned $900,000 in Subpart

Question 74

Multiple Choice

ForCo,a controlled foreign corporation owned 100% by USCo,earned $900,000 in Subpart F income for the current year.ForCo's current year E & P is $150,000 and it's accumulated E & P is $18 million.What is the current year Subpart F deemed dividend to USCo?


A) $18 million.
B) $900,000.
C) $150,000.
D) $0.
E) None of the above.

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