Let’s look at s882 and 864 one more time.
The term ‘limited force of attraction’ would make a good movie title, maybe a sequel to ‘The Accountant’. But putting Hollywood aside, The Limited Force of Attraction rule in s864 (c) (3) says that if you have a US Trade or business, then all your US sourced income is ECI.
The speaker in this episode is Alex Oware of O & G Accounting in Lakewood Colorado.
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