PROOF OF FACTS: “trade or business within the United States” and “personal services within the United States” means service in a capacityPUB and not a geography

INTRODUCTION: More at: QUESTION 1: What is the definition of “personal services within the United States” ANSWER 1: Short answer: Under 26 U.S.C. § 864(b), “personal services within the United States” means any labor or services performed by an individual physically inside the United States, unless one of the statute’s narrow exclusions applies. What the statute…

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