United States IRC sections
Statute section
IRC section 864
Definitions and special rules
Country
United States
Section
864
Updated
2026-05-01
Operative text
Section 864 contains key definitions and special rules for determining sources of income and whether income is effectively connected with a U.S. trade or business.
Cross-references
26 U.S.C. 882
Related guides
Primary sources
- 26 U.S.C. section 864Verified 2026-05-01
- IRS effectively connected income pageVerified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.