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:

Taste Aversions

A learned response where an individual develops a dislike or avoidance of a food after a negative experience, such as illness, associated with it.

Operant Conditioning

An instruction technique whereby the power of a conduct is adjusted by positive reinforcement or punitive measures.

Skinner

B.F. Skinner was an influential American psychologist known for his work on behaviorism and developing the theory of operant conditioning.

Thorndike

An American psychologist famous for his work on learning theory and the law of effect, which states that behaviors followed by positive outcomes are likely to recur.