Which of the Following Foreign Taxes Is Not Creditable for U.S

Multiple Choice

Which of the following foreign taxes is not creditable for U.S. tax purposes?

A) Direct taxes paid by a U.S. corporation on income earned in a foreign branch.
B) Income taxespaid to a foreign taxing authority on a dividend received by a U.S. corporation from its 100 percent owned foreign subsidiary.
C) Withholding taxes imposed on a dividend received by a U.S. corporation from its 100 percent owned foreign subsidiary.
D) All of these taxes are creditable.