12/07 Nonresident aliens are often not subject to United States tax on which of the following items? -Income connected to a United States trade or business - Dividend income from the United States -Rental income from the United States -Capital gains from the United States   The taxation of which of the following income items can be impacted by treaty terms? - Dividend income -Personal services income -Income connected to a U

Subject:LawPrice: Bought3

Share With

12/07

Nonresident aliens are often not subject to United States tax

on which of the following items?

-Income connected to a United States trade or business

- Dividend income from the United States

-Rental income from the United States

-Capital gains from the United States

 

The taxation of which of the following income items can be

impacted by treaty terms?

- Dividend income

-Personal services income

-Income connected to a U.S. trade or business

- All of the above

 

• A nonresident alien is subject to United States estate tax on

which of the following assets?

-U.S.-based real estate

-Foreign-based real estate

-Foreign intangible assets

- All of the above

 

 

Which is a consideration for foreign investors into the U.S.?

-U.S. income tax consequences

-U.S. estate tax consequences

-Anonymity

- All of the above

 

Which of the following ownership structures for foreign investment permits the underlying owner to not reveal their identity on tax returns filed?

- Individual ownership

-Ownership by a foreign corporation owned by a foreign person

-Ownership by a domestic corporation owned by a foreign

corporation owned by a foreign person

- All of the above