Which of the Following Statements Regarding a Non-U

question 85

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 may be subject to withholding tax on U.S.-source investment income even if not engaged in a U.S. trade or business.
• B) Non-U.S. persons are subject to U.S. income or withholding tax only if they are engaged in a U.S. trade or business.
• C) Non-U.S. persons are not taxed on gains from U.S. real property as long as such property is not used in a U.S. trade or business.
• D) Once a non-U.S. person is engaged in a U.S. trade or business, the non-U.S. person's worldwide income is subject to U.S. taxation.

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Definitions:

Humanistic Psychology

A psychological perspective that emphasizes personal growth, self-actualization, and the inherent worth of individuals.

Optimism

An attitude characterized by the expectation that outcomes of events or experiences will generally be positive.

Clinical Psychologists

Professionals specializing in diagnosing and treating mental, emotional, and behavioral disorders through a variety of methods including therapy.

Psychiatrists

Medical doctors specialized in diagnosing, treating, and preventing mental illness and emotional disorders.