Publication 519 |
2000 Tax Year |
Reporting Your Income
You must report each item of income that is taxable according to
the rules in chapters 2,
3, and 4. For resident aliens, this includes
income from sources both within and outside the United States. For
nonresident aliens, this includes both income that is effectively
connected with a trade or business in the United States (subject to
graduated tax rates) and income from U.S. sources that is not
effectively connected (subject to a flat 30% tax rate or lower tax
treaty rate).
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