| http://www.w3.org/ns/prov#value | - The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities,Royalties are received in the trade or business of licensing patents or similar property, orService fees are earned by a servicing business.Under this test, if the conduct of the U.S. trade or business was a material factor in producing the income, the income is considered ef
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