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Which of the following interest payments is subject to the branch interest withholding tax? Question 25 options: 1) interest paid to passive foreign investors only

Which of the following interest payments is subject to the branch interest withholding tax?

Question 25 options:

1)

interest paid to passive foreign investors only

2)

interest paid on a U.S. Bank deposit

3)

interest income that is effectively connected with the conduct of a U.S. trade or business

4)

interest paid on a U.S. loan reflected in the branchs books and records

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