Which of the Following Statements Regarding the U

question 58

Multiple Choice

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

• A) A non-U.S. person's effectively connected U.S. business income is taxed by the U.S. only if it is portfolio income.
• B) A non-U.S. person's effectively connected U.S. business income is subject to U.S. income taxation.
• C) A non-U.S. person may earn income from selling U.S. real property without incurring any U.S. income tax.
• D) A non-U.S. person must spend at least 183 days in the United States before any effectively connected income is subject to U.S. taxation.