FEDERAL · 26 U.S.C. · Chapter Subchapter N—Tax Based on Income From Sources Within or Without the United States
Partnerships; beneficiaries of estates and trusts
26 U.S.C. § 875
Title26 — Internal Revenue Code
ChapterSubchapter N—Tax Based on Income From Sources Within or Without the United States
PartSubpart A—Nonresident Alien Individuals
This text of 26 U.S.C. § 875 (Partnerships; beneficiaries of estates and trusts) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 875.
Text
For purposes of this subtitle—
(1)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
(2)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.
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Related
Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal Revenue
738 F.2d 67 (Second Circuit, 1984)
Valentino v. Franchise Tax Board
105 Cal. Rptr. 2d 304 (California Court of Appeal, 2001)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 89–809, title I, §103(e)(1), Nov. 13, 1966, 80 Stat. 1551.)
Editorial Notes
Editorial Notes
Amendments
1966—Pub. L. 89–809 designated existing provisions as par. (1), substituted reference to nonresident alien individuals or foreign corporations for reference simply to nonresident alien individuals, and added par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89–809, set out as a note under section 871 of this title.
Amendments
1966—Pub. L. 89–809 designated existing provisions as par. (1), substituted reference to nonresident alien individuals or foreign corporations for reference simply to nonresident alien individuals, and added par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89–809, set out as a note under section 871 of this title.
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Bluebook (online)
26 U.S.C. § 875, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/875.