For purposes of this subtitle—
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
a nonresident alien individual or foreign corporation which is a beneficiary of an estate or trust which is engaged in any trade or business within the United States shall be treated as being engaged in such trade or business within the United States.
Aug. 16, 1954, ch. 73668A Stat. 281Pub. L. 89–809, title I, § 103(e)(1)80 Stat. 1551(, ; , , .)
Editorial Notes
Amendments
Pub. L. 89–8091966— designated 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).
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Pub. L. 89–809section 103(n)(1) of Pub. L. 89–809section 871 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .