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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 871.—Tax on Nonresident Alien Individuals

Internal Revenue Bulletin 2003-42 · 2026-10-03 edition · updated 2026-10-04 · United States

If a nonresident alien individual or foreign corporation that is a partner in a partnership makes an election to treat certain income as effectively connected, such partner must notify the partnership. See REG-108524-00, page 869.

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▸Contents — Internal Revenue Bulletin 2003-42
Internal Revenue Bulletin 2003-42

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