Which of the Following Statements Regarding the U

question 116

Multiple Choice

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

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

---

Definitions:

Lumbar Plexus

A network of nerve fibers in the lower back (lumbar region) that supplies nerves to the lower limb.

Major Nerve

A principal nerve, typically large in size, that carries significant sensory or motor information to and from the central nervous system.

Brachial Plexus

A network of nerves that originate from the spinal cord in the neck and supply the arm and hand.

Phrenic

Relating to the diaphragm, especially a nerve that originates in the neck and passes down between the lung and heart to reach the diaphragm.