A foreign law firm sends an attorney from country F to the United States...

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Accounting

A foreign law firm sends an attorney from country F to the United
States for a half-day meeting with management of a clients U.S.
subsidiary. Immediately following the half-day meeting, she returns to
the foreign country. The portion of the foreign attorneys salary for
the meeting is $2,500. Does the foreign attorney have a U.S. trade or
business?

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