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Introduction

Section 862. Income from Sources

Internal Revenue Bulletin 2004-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Without the United States. A method for determining the source of a pension payment to a nonresident alien individ

ual from a trust under a defined benefit plan that is qualified under § 401(a) if the proposed method is inconsistent with sections 4.01, 4.02, and 4.03 of Revenue Procedure 2004–37, 2004–26 I.R.B. 1099.

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▸Contents — Internal Revenue Bulletin 2004-26
Internal Revenue Bulletin 2004-26

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