Which of the following persons are typically concerned with the U.S.-sourcing rules for gross income?

Question

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U.S. persons with both U.S. and foreign activities must determine whether their gross income is U.S.-source or foreign-source for tax purposes. Foreign persons with only foreign activities are not subject to U.S. sourcing rules. U.S. persons with only U.S. activities do not need to consider sourcing rules as all their income will be U.S.-source. U.S. persons earning only tax-exempt income do not have taxable gross income, and therefore sourcing rules do not apply.

Which of the Following Persons Are Typically Concerned with the U.S.-Sourcing