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INCOME TAX

Internal Revenue Bulletin 2005-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2005–77, page 951. This notice announces that Treasury and the Service will amend the regulations under section 6012 of the Code to create a new exception to the filing requirement for nonresident alien individuals who are required to file a return under the present regulations solely because they earn wages that are effectively connected with a United States trade or business.

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▸Contents — Internal Revenue Bulletin 2005-46
Internal Revenue Bulletin 2005-46

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