The borigin/b of the companies that exist in a region where unemployment exceeds the national average of 150% or the rural population is less than 20000 fall within the description and the center of the region were eligible to be ... (3) United States Taxation - non-resident aliens of the United States bEstate/b (tax non-resident aliens) A nonresident alien is subject to tax in the United States on the taxable property located in the United States (IRC § 2101 ( a), 2106 (a)). ...