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Which of the Following Items of CFC Income Constitute Foreign

Question 137

Multiple Choice

Which of the following items of CFC income constitute foreign base company sales income?


A) Sale of inventory property purchased from the CFC's U.S. parent company and sold to related parties within the CFC's country of incorporation.
B) Sale of inventory property purchased from the CFC's U.S. parent company and sold to unrelated parties within the CFC's country of incorporation.
C) Sale of inventory property purchased from the CFC's U.S. parent company and sold to related parties outside the CFC's country of incorporation.
D) Sale of inventory property purchased from unrelated parties and sold to related parties within the CFC's country of incorporation.

Correct Answer:

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