| http://www.w3.org/ns/prov#value | - For example, foreign source interest and dividend equivalents are treated as U.S. effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States.taxmap/pubs/p519-014.htm#en_us_publink1000222341Tax on Effectively Connected Income(p20) Effectively Connected Income Income you receive during the tax
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