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

Question

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Foreign persons are subject to a withholding tax on their U.S.-source portfolio income, including dividends, interest, and capital gains. This withholding tax is typically 30% but may be reduced or eliminated under certain tax treaties or other exceptions. Foreign persons may also be subject to U.S. income tax on their U.S.-source income from other sources besides U.S. real property, depending on the nature of the income and other factors.

Which of the Following Statements Regarding the U