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Juan, a foreign nonresident individual is physically present in the US for a period of 120 days. During that time he works for 10 days

Juan, a foreign nonresident individual is physically present in the US for a period of 120 days. During that time he works for 10 days and earns $3,000. His income is exempt from US tax under the de mininis rules of 864(b)(1)

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