Which of the following statements regarding the U.S. taxation of non-U.S. persons is true?
A) A non-U.S. person's effectively connected U.S. business income is taxed by the United States only if it is portfolio income.
B) A non-U.S. person's effectively connected U.S. business income is subject to U.S. income taxation.
C) A non-U.S. person may earn income from selling U.S. real property without incurring any U.S. income tax.
D) A non-U.S. person must spend at least 183 days in the United States before any effectively connected income is subject to U.S. taxation.
Correct Answer:
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