Posts Tagged ‘effectively connected income’
Copilot: Can a U.S. national filing a 1040NR return have INVOLUNTARY ECI?
QUESTION 1: 1. You previously said that: 1.1. Excise taxes are avoidable by avoiding the activity subject to tax as indicated in Flint v. Stone Tracy. 1.2. The income tax under I.R.C. Subtitle A is not an excise tax or a privilege tax but an indirect tax. You used Brushaber v. Union Pacific Railroad in…
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