True or False. All dividend income received by a U.S. taxpayer is classified as passive category income

Question:

True or False. All income received by a U.S. taxpayer is classified as passive category income for foreign tax credit limitation purposes. Explain.
Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...