Ken Jennings

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Subchapter N

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Subchapter N

Postby Specieman » Thu Sep 14, 2006 11:06 am


Can you explain the proper application of Subchapter N, Chapter 1, Subtitle A of the Internal Revenue Code? The title of the Subchapter is "Tax Based on Income from Sources Within or Without the United States."

Similarly, what do you make of the legislative history of Section 861 and its regulations within that Subchapter?

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