26 U.S.C. § 875 — Partnerships; beneficiaries of estates and trusts
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 88 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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 credit: (Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 89–809, title I, § 103(e)(1), Nov. 13, 1966, 80 Stat. 1551.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1966Amended · Pub. L. 89-809 · 80 Stat. 1551
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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