Which One of the Following Is Not True of the Tax

Multiple Choice

Which one of the following is not true of the tax treatment of fiduciaries?

A) Income is taxed to the beneficiary of the trust or estate to the extent of current distributions of income.
B) The trust or estate is entitled to a deduction for current distributions of income.
C) Distributions to beneficiaries are treated like corporate dividends.
D) Distributions from corpus generally are not taxable to beneficiaries.