What is IRS Code 26 C.F.R. 1.1-1(a)?
April 28, 2025
Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by sections 871(b) or 877(b), on the income of a nonresident alien individual. So, as a non-resident alien (IRS definition of a national), this individual […]