Which of the Following Statements Regarding the U

question 93

Multiple Choice

Which of the following statements regarding the U.S.taxation of non-U.S.persons is true?

• A)Non-U.S.persons never are subject to U.S.income tax.
• B)Non-U.S.persons are subject to U.S.income tax only on gains from U.S.real property.
• C)Non-U.S.persons are subject to a withholding tax on U.S.-source portfolio income.
• D)Non-U.S.persons are subject to a withholding tax on foreign-source portfolio income.