Assume the following structure exists for tax year $2023.$ All ownership is both vote and value.

Diagram for question $22$

Which of the following entities are CFCs in $2019?$

Question $23$ options:

a$)$

Swiss Corporation

b$)$

France Corporation

c$)$

Russia Corporation

d$)$

Both A and B

e$)$

A$,$ B and CAssume the following structure exists for tax year $2023.$ All ownership is both vote and

value.

Which of the following entities are CFCs in $2019?$

a$)$ Swiss Corporation

b$)$ France Corporation

c$)$ Russia Corporation

d$)$ Both A and B

e$)$ A$,$ B and C