A controlled foreign corporation (CFC) realizes Subpart F income from:

A. Purchase of inventory from an unrelated U.S. person and sale outside the CFC country.
B. Purchase of inventory from a related U.S. person and sale outside the CFC country.
C. Services performed for the U.S. parent in a country in which the CFC was organized.
D. Services performed on behalf of an unrelated party in a country outside the country in which the CFC was organized.


Answer: B

Business

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