Which of the Following Statements Regarding the U

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 also characterized as FDAP 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.