Is subpart F income a dividend?

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  2. #essentially
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  4. #subpart
  5. #treats
  6. #included
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  8. #expressly
  9. #gross
  10. #under
  11. #taxed
  12. #distributed
  13. #regime
  14. #income
  15. #inclusion
  16. #dividend
  17. #shareholder
  18. #characterize
  19. #amount
  20. #earnings