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) Foreign persons are never 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 U.S.-source FDAP income.
D) Foreign persons are subject to a withholding tax on foreign-source FDAP income.