26 U.S.C. § 875
Partnerships; beneficiaries of estates and trusts
For purposes of this subtitle—
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
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.
Source: view the official text
Cited by 5
- 26 CFR § 1.6012-1 — Individuals required to make returns of income.
- 26 CFR § 1.6012-2 — Corporations required to make returns of income.
- 26 CFR § 1.6038A-1 — General requirements and definitions.
- 26 CFR § 1.864-2 — Trade or business within the United States.
- 26 CFR § 1.892-5 — Controlled commercial entity.
Nearby sections (25 sections)
- 860F · Other rules
- 860G · Other definitions and special rules
- 860H · Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004,…
- 861 · Income from sources within the United States
- 862 · Income from sources without the United States
- 863 · Special rules for determining source
- 864 · Definitions and special rules
- 865 · Source rules for personal property sales
- 871 · Tax on nonresident alien individuals
- 872 · Gross income
- 873 · Deductions
- 874 · Allowance of deductions and credits
- 875 · Partnerships; beneficiaries of estates and trusts
- 876 · Alien residents of Puerto Rico, Guam, American Samoa, or the…
- 877 · Expatriation to avoid tax
- 877A · Tax responsibilities of expatriation
- 878 · Foreign educational, charitable, and certain other exempt…
- 879 · Tax treatment of certain community income in the case of…
- 881 · Tax on income of foreign corporations not connected with United…
- 882 · Tax on income of foreign corporations connected with United…
- 883 · Exclusions from gross income
- 884 · Branch profits tax
- 885 · Cross references
- 887 · Imposition of tax on gross transportation income of nonresident…
- 891 · Doubling of rates of tax on citizens and corporations of certain…