The IRS Large Business and International (LB&I) division publicly released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions.
The title of the practice unit is: Source of income for nonresident alien individuals
The IRS updated a 2016 practice unit on this topic to incorporate changes made to the Code by the U.S. tax law that is often referred to as the “Tax Cuts and Jobs Act” (Pub. L. No. 115-97, enacted in December 2017).
Read the practice unit on the IRS practice unit webpage (posting date of July 31, 2019).
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