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.


B) the parent must transfer ownership of the stock to the child.

Actual ownership of the asset must transfer to the child.

Business

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A bond issue of $100,000 selling at 98, would require a journal entry including a

a. debit to Bonds Payable for $98,000. b. credit to Cash for $98,000. c. credit to Premium of Bonds Payable for $2,000. d. debit to Discount on Bonds Payable for $2,000.

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To emphasize an idea in a simple sentence, place it in a dependent clause

Indicate whether the statement is true or false

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Which of the following refers to developing policies and practices that enhance the competiveness of an organization while advancing the economic and social conditions of the community in which it operates?

A) the commons B) a systems view C) the triple bottom line D) shared value E) carbon footprint

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Which of the following is a developmental task of database administration?

A. conducting training for users B. managing configuration changes in systems C. testing backup procedures D. monitoring backup procedures E. evaluating an application design

Business