- Income that is effectively connected with a U.S. trade or business, and
- Income that is not effectively connected with a U.S. trade or business.
Publication
- 544 Sales and Other Dispositions of Assets
- 1212 List of Original Issue Discount Instruments
Form (and Instructions)
- 6251 Alternative Minimum Tax--Individuals
- Schedule D (Form 1040) Capital Gains and Losses
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