d*r 发帖数: 238 | 1 Find it from IRS web page finally:
http://www.irs.gov/businesses/small/international/article/0,,id=96400,00.html
CONCLUSION
Nonresident alien students and scholars and alien employees of foreign
governments and international organizations who, at the time of their arrival
in the United States, intend to reside in the United States for longer than 1
year are subject to the 30% taxation on their U.S. source capital gains during
any tax year if during such tax year (usually calendar year) they are |
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