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

Question

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A non-U.S. person's effectively connected U.S. business income is subject to U.S. income taxation. This includes income from a trade or business that is conducted within the United States by the non-U.S. person, and any income from U.S. real property that is used in a trade or business. The U.S. tax law generally does not tax non-U.S. persons on portfolio income such as interest, dividends, and capital gains from non-U.S. sources. However, there are exceptions to this general rule, and certain portfolio income may be subject to U.S. taxation if it is effectively connected with a U.S. trade or business. The 183-day threshold is used to determine an individual's U.S. tax residency status, and it is not directly relevant to the taxation of a non-U.S. person's effectively connected income.

Which of the Following Statements Regarding the U