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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

This list does not include all situations.

Gross income from U.S. sources not effectively connected with a U.S. trade or business is subject to a 30% tax rate or such lower tax specified by a tax treaty or U.S. domestic law.

Deductions are not allowed against income not effectively connected with the operation of a trade or business within the U.S.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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