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.

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 …

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 …

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 …

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 …

Dec 2, 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.

§ 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of the income tax, alien individuals are divided generally into two classes, namely, …

§ 871. Tax on nonresident alien individuals § 872. Gross income § 873. Deductions § 874. Allowance of deductions and credits § 875. Partnerships; beneficiaries of estates and trusts § …

IATSE Local 871: Script Supervisors/Continuity, Coordinators, Accountants & Allied Production Specialists Guild.