McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 1

Natasha is not a citizen of the United States, but she spends 200 days per year in the United States on business. She does not have a green card. True or false. Natasha will always be considered a resident of the United States for U.S. tax purposes because of her physical presence in the United States. Explain.