Posts Tagged ‘taxable source’
Copilot: I.R.C. Sections 61, 861, and 862 don’t apply to Nonresident Aliens
INTRODUCTION: This article discusses the taxabilility of earnings of nonresident aliens under 871 and what sections of the I.R.C govern that taxability. For the purposes of this discussion: 1. The United States in 864(c), (b) are BOTH United StatesGOV/J. So “source in the United States” can only mean that: PROOF OF FACTS: “trade or business…
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