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IRC section 861(a)(3) and (4): US-source compensation for services and US-source royalties, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

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Records read from this source
Record	Kind	As stated	Dated
IRC section 861(a)(3) and (4): US-source compensation for services and US-source royalties (26 U.S.C. 861(a)(3), (a)(4))	Law or ruling	A fee for work is US-source only when the work is done in the United States, while a…	18 Oct 2026