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 …

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.

Year 871 (DCCCLXXI) was a common year starting on Monday of the Julian calendar. The English retreat onto the Berkshire Downs. The Great Heathen Army, led by the Danish Viking …

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 …

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 …

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 …

Nov 23, 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.

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 …

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.