In Order to Shift the Taxation of Dividend Income from a Parent

Multiple Choice

In order to shift the taxation of dividend income from a parent to a child

A) the parent must direct the corporation to pay the dividend to the child.
B) the parent must transfer ownership of the stock to the child.
C) the parent can deposit the dividend in the child's bank account.
D) all of the above will result in shifting the taxation to the child.