In general the United States claims

Question

Quizplus · Accepted Answer

The United States generally only has limited taxing jurisdiction over nonresident alien individuals and foreign corporations. This means that they are only taxed on certain types of income that is sourced to the United States, such as income from U.S. sources or income effectively connected with a U.S. trade or business. The U.S. has unlimited taxing jurisdiction over resident alien individuals and domestic corporations, however.

In General the United States Claims