Which of the Following Statements Regarding a Non-U

question 61

Multiple Choice

Which of the following statements regarding a non-U.S.person's U.S.tax consequences is true?

• A)Non-U.S.persons are potentially subject to U.S.withholding tax on U.S.-source investment income.
• B)Non-U.S.individuals may be subject to U.S.income tax but non-U.S.corporations are never subject to U.S.income tax.
• C)Non-U.S.persons are only subject to U.S.income or withholding tax if engaged in a U.S.trade or business.
• D)Non-U.S.persons must be physically present in the United States before any U.S.-source income is subject to U.S.income or withholding tax.

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Definitions:

98th Percentile

A statistical measure indicating that an individual's performance surpasses 98% of the reference group.

IQ Score

A measure of a person's intelligence as indicated by an intelligence test, where the average score is standardized to 100.

Mean Score

A statistical measure representing the average value of a set of numbers, calculated by dividing the sum of all values by the number of values.

Standard Deviation

A measure of the amount of variation or dispersion of a set of values, indicating how spread out the values are from the mean.