February 24, 2004 - admin

Taxation of Passive Investments

Download this file for the program materials from my January, 2004 speech entitled “Taxation of Income Not Effectively Connected With a U.S. Trade or Business: Sections 871 and 881.”

In plain English, this is all about passive investments made by nonresidents of the U.S.

Foreign Business Activities in the USA Speeches, Publications, and Events