Serena, a Nonresident Alien, Is Employed by GlobalCo, a Non-U

question 117

True/False

Serena, a nonresident alien, is employed by GlobalCo, a non-U.S. corporation. Serena works in the United States for 3 days during the year, receiving a gross salary of $2,500 for this period. GlobalCo is not engaged in a U.S. trade or business. Under the "commercial traveler" exception, the $2,500 is not classified as U.S.-source income.

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Definitions:

Rational-emotive Therapy

A form of cognitive-behavioral therapy founded by Albert Ellis that aims to identify and change irrational beliefs and attitudes.

Stress Inoculation Training

A psychological therapy that helps individuals prepare for and manage stressful situations through practicing coping skills.

Thought Stopping

A cognitive-behavior modification intervention designed to help students control unproductive or self-defeating thoughts and images by suppressing or eliminating them through the use of a multistage process.

Turtle Technique

A cognitive-behavior modification intervention that combines elements of problem-solving training, self-instruction training, and relaxation training. It was developed as a way to help students who were emotionally disturbed to inhibit aggression or impulsive responding in social situations and to generate alternative responses. The turtle technique consists of three phases: (1) turtle response, (2) relaxation, and (3) problem solving.