Internal Revenue Code section 861

id: internal-revenue-code-section-861-266-11974340
title: Internal Revenue Code section 861
text: Internal Revenue Code 861, 26 U.S.C. § 861, titled "Income from sources within the United States" is a provision of the Internal Revenue Code which lists "The following items of gross income shall be treated as income from sources within the United States", for purposes of various taxes imposed by Subchapter N of Chapter 1 of Subtitle A of the Code. Among the taxes to which section 861 relates are: Section 861 sets forth a number of definitions for terms used in the section. A particularly wides
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original url: https://en.wikipedia.org/wiki/Internal_Revenue_Code_section_861
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date modified: 2017-06-03T15:56:07Z
main entity: {"identifier":"Q16970401","url":"https://www.wikidata.org/entity/Q16970401"}
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