freshy70
Level 4
‎12-31-2021 11:51 AM

Thanks. Based on that it seems like the provision that is overridden by the treaty is 26 U.S. Code section 872 (a)(2). Seem right?

https://www.law.cornell.edu/uscode/text/26/872

(a)General ruleIn the case of a nonresident alien individual, except where the context clearly indic...

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