Which of the Following Statements Regarding the U

Multiple Choice

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

A) Non-U.S. persons never are subject to U.S. income tax.
B) Non-U.S. persons are subject to U.S. income tax only on gains from U.S. real property.
C) Non-U.S. persons can be subject to a withholding tax on U.S.-source portfolio income.
D) Non-U.S. persons can be subject to a withholding tax on foreign-source portfolio income.