FAQ: Can Congress Tax a “Foreign Estate”?

QUESTION: 26 U.S. Code § 7701 – Definitions (a)When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— (31)Foreign estate or trust (A)Foreign estate The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of…

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FAQ: About the Nonresident Alien Position

EDITORIAL: This series of questions comes incorporated into the substitute W-8BEN form below that we provide. They are provided here for your reuse in other circumstances: W-8SUB, Form #04.231https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf IMPORTANT NOTE:  The subject of use of the nonresident alien position by American Nationals is a subject of great disinformation and misunderstanding by the public.  If…

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