Which of the following persons typically is not concerned with the U.S.-sourcing rules for gross income?

Question

Quizplus · Accepted Answer

Foreign persons with only foreign activities are not subject to the U.S.-sourcing rules for gross income, as they are not generating income within the United States. The other options involve individuals or entities with some form of U.S. presence or activity, which may trigger U.S. tax obligations and result in the application of sourcing rules.

Which of the Following Persons Typically Is Not Concerned with the U.S.-Sourcing