In determining taxable income for purposes of paragraph (1), gross income includes only gross income which is effectively connected with the conduct of a trade or business within the United …

Except as provided in subsection (h), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a nonresident alien …

Tax on nonresident alien individuals. Except as provided in subsection (h), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within …

Except as provided in subsection (h), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a nonresident alien …

Local 871's activist efforts advocate for people both within the entertainment industry and the general working population to keep us all safer, healthier and able to enjoy a better quality of life.

Dec 2, 2025 · Find expert resources on IRC Section 871, regarding Tax on nonresident alien individuals. Read the full-text 26 U.S.C. section 871, here on Tax Notes.com.

If an NRA owns or holds in interest in real property located in the U.S. and holds the property for the production of income, then the NRA can elect under Internal Revenue Code (IRC) section …

Jan 1, 2024 · Read this complete 26 U.S.C. § 871 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 871. Tax on nonresident alien individuals on Westlaw. Westlaw subscription …

Aug 10, 2022 · §871 TITLE 26—INTERNAL REVENUE CODE Page 2052 section is effective with respect to taxable years begin-ning after Dec. 31, 1987.

Tax on nonresident alien individuals. (A) interest (other than original issue discount as defined in section 1273), dividends, rents, salaries, wages, premiums, annuities, compensations, …