§ 875. Partnerships; beneficiaries of estates and trusts

185 words·~1 min read·/usc/title-26/section-875

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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.)

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U.S. Code

Tax on nonresident alien individuals
§ 871

6 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 281
Pub. L. 89–809, title I, § 103(e)(1)
80 Stat. 1551
Pub. L. 89–809
section 103(n)(1) of Pub. L. 89–809

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§ 875

Partnerships; beneficiaries of estates and trusts

U.S.C.§ 871

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 281

Pub. L.Pub. L. 89–809, title I, § 103(e)(1)

Stat.80 Stat. 1551

Pub. L.Pub. L. 89–809

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