Which of the following exceptions could cause subpart F income to be excluded from the deemed dividend regime?

Name: Which of the following exceptions could cause subpart F income to be excluded from the deemed dividend regime?
Brand: Quizplus
Rating: 4.7 (56 reviews)

Question

Quizplus · Accepted Answer

The de minimis rule and the high tax rule are exceptions that could cause subpart F income to be excluded from the deemed dividend regime. The full inclusion rule, on the other hand, would result in the subpart F income being included in the deemed dividend regime.

Which of the Following Exceptions Could Cause Subpart F Income