26 U.S. Code § 875 - Partnerships; beneficiaries of estates and trusts
For purposes of this subtitle—
(1) a nonresident alien individual or foreign corporation shall be considered as being engaged in a trade or business within the United States if the partnership of which such individual or corporation is a member is so engaged, and
Source(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 89–809, title I, § 103(e)(1),Nov. 13, 1966, 80 Stat. 1551.)
1966—Pub. L. 89–809designated existing provisions as par. (1), substituted reference to nonresident alien individuals or foreign corporations for reference simply to nonresident alien individuals, and added par. (2).
Effective Date of 1966 Amendment