For Nonresident Alien we have terms and definitions in 2 topics. The topics are Accounting and Accounting Terms.

Any citizen that is not a resident or citizen of the United States. Income of such individuals is subject to taxation if it is effectively connected with a United States trade or business.
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Any citizen that is not a resident or citizen of the United States. Income of such individuals is subject to taxation if it is effectively connected with a United States trade or business.
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