Which of the Following Statements Regarding the U

question 135

Multiple Choice

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

• A)A foreign person's effectively connected income is subject to U.S.income taxation.
• B)A foreign person's effectively connected income is tax free unless it is portfolio income.
• C)A foreign person may earn income from U.S.real property without incurring any U.S.income tax.
• D)A foreign person must spend at least 183 days in the United States before any effectively connected income is subject to U.S.taxation.

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