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- 26 U. S. Code § 871 - Tax on nonresident alien individuals
In the case of a nonresident alien individual present in the United States for a period or periods aggregating 183 days or more during the taxable year, there is hereby imposed for such year a tax of 30 percent of the amount by which his gains, derived from sources within the United States, from the sale or exchange at any time during such year
- 871 - Wikipedia
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 kings Halfdan and Bagsecg, march out after the Saxons Six pitched battles are fought between the Danes and Wessex
- IATSE Local 871 gt; Home
Local 871 represents 3,000+ members working in mediums ranging from Film and Television to Sport Venues and Live Events More
- 26 USC 871: Tax on nonresident alien individuals - House
§871 Tax on nonresident alien individuals (a) Income not connected with United States business-30 percent tax (1) Income other than capital gains 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
- Nonresident aliens – Real property located in the U. S.
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 871(d) to treat all income from U S real property as effectively connected income with a trade or business in the U S
- IRC Section 871 (Tax on nonresident alien individuals) - Tax Analysts
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
- What Is Section 871 and How Does It Impact Nonresident Aliens?
Understand how Section 871 affects nonresident aliens' U S tax obligations, including income categories, withholding rules, and potential treaty benefits
- 871 - U. S. Code Title 26. Internal Revenue Code - FindLaw
Tax on nonresident alien individuals (a) Income not connected with United States business--30 percent tax -- (1) Income other than capital gains
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