CFR 26-1.871-14-2013
Internal revenue. Part1:Income taxes (continued). Section1.871-14:Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.

Standard No.

CFR 26-1.871-14-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-1.871-14-2013

Scope

(a) General rule. No tax shall be imposed under section 871(a)(1)(A), 871(a)(1)(C), 881(a)(1) or 881(a)(3) on any portfolio interest as defined in sections 871(h)(2) and 881(c)(2) received by a foreign person. But see section 871(b) or 882(a) if such interest is effectively connected with the conduct of a trade or business within the United States.

CFR 26-1.871-14-2013 history

• 2013 CFR 26-1.871-14-2013 Internal revenue. Part1:Income taxes (continued). Section1.871-14:Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.