15 results for "871"

§ 1.871-1

Classification and manner of taxing alien individuals.

§ 1.871-10

Election to treat real property income as effectively connected with U.S. business.

§ 1.871-11

Gains from sale or exchange of patents, copyrights, or similar property.

§ 1.871-12

Determination of tax on treaty income.

§ 1.871-13

Taxation of individuals for taxable year of change of U.S. citizenship or residence.

§ 1.871-14

Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.

§ 1.871-15

Treatment of dividend equivalents.

§ 1.871-2

Determining residence of alien individuals.

§ 1.871-3

Residence of alien seamen.

§ 1.871-4

Proof of residence of aliens.

§ 1.871-5

Loss of residence by an alien.

§ 1.871-6

Duty of withholding agent to determine status of alien payees.

§ 1.871-7

Taxation of nonresident alien individuals not engaged in U.S. business.

§ 1.871-8

Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.

§ 1.871-9

Nonresident alien students or trainees deemed to be engaged in U.S. business.