Match the Definition with the Correct Term

Multiple Choice

Match the definition with the correct term. Not all of the terms have a match. A definition can be used more than once.
-A non-U.S. subsidiary whose income may be taxed to the U.S. parent before repatriation.

A) Foreign base company income
B) Foreign personal holding company income
C) Controlled foreign corporation
D) U.S. shareholder
E) Previously taxed income
F) More than 10 percent
G) More than 50 percent
H) More than 80 percent