Topics

• Income that is effectively connected with a U.S. trade or business, and
• Income that is not effectively connected with a U.S. trade or business.

Useful Items

Publication

• 544   Sales and Other Dispositions of Assets
• 1212   List of Original Issue Discount Instruments

Form (and Instructions)

• 6251   Alternative Minimum Tax--Individuals
• Schedule D (Form 1040)   Capital Gains and Losses

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