The company beginning” for “(C) Interest-Related Dividend For purposes of this paragraph,ĭividend” means any dividend (or part thereof) which is designatedīy the regulated investment company as an interest-related dividend

(C) by substituting the language preceding “any taxable years of Year for any prior period shall be treated as having a taxable year which is the Of the 183-day requirement of this paragraph, a nonresident alien individual notĮngaged in trade or business within the United States who has not established a taxable Not be taken into account in determining the tax under this paragraph. Any gain or loss which is taken into account in determining the tax under paragraph Gains and losses shall be determined without regard to section 1202 and such losses shall be determined without the benefits of the capital lossĬarryover provided in section 1212.

If such gains and losses were effectively connected with the conduct of a trade orīusiness within the United States, except that such Only if, and to the extent that, they would be recognized and taken into account For purposes of this paragraph, gains and losses shall be taken into account The United States, from the sale or exchange at any time during such year of capitalĪssets. Hereby imposed for such year a tax of 30 percent of the amount by which his gains,ĭerived from sources within the United States, from the sale or exchange at any timeĭuring such year of capital assets exceed his losses, allocable to sources within Period or periods aggregating 183 days or more during the taxable year, there is In the case of a nonresident alien individual present in the United States for a

871 non vgt mhhauto