Generally, at the federal level, all gross income earned by a citizen, resident, domiciled alien, or domestic corporation is subject to U. S. taxation, no matter where the income is earned.

一般说来，在联邦一级，凡公民、居民、在美国设定住所的外国人或美国公司等挣得的总收入，不问其在何地挣得，均须向联邦纳税。

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If the ATS works the way the majority would have it, he wrote, then an alien could bring a lawsuit against a corporation in U.S. court that was barred by a U.S. citizen.

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