26 USC 875: Tax on nonresident alien individuals


       TITLE 26 - INTERNAL REVENUE CODE

       SUBTITLE A - INCOME TAXES

       CHAPTER 1 - NORMAL TAXES AND SURTAXES

       SUBCHAPTER N - TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES

       PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

       SUBPART A - NONRESIDENT ALIEN INDIVIDUALS


§875. Partnerships; beneficiaries of estates and trusts

For purposes of this subtitle-

(1) a nonresident alien individual or foreign corporation shall be considered as being engaged in a trade or business within the United States if the partnership of which such individual or corporation is a member is so engaged, and

(2) a nonresident alien individual or foreign corporation which is a beneficiary of an estate or trust which is engaged in any trade or business within the United States shall be treated as being engaged in such trade or business within the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 281 ; Pub. L. 89–809, title I, §103(e)(1), Nov. 13, 1966, 80 Stat. 1551 .)

Amendments

1966-Pub. L. 89–809 designated existing provisions as par. (1), substituted reference to nonresident alien individuals or foreign corporations for reference simply to nonresident alien individuals, and added par. (2).

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89–809, set out as a note under section 871 of this title.