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Deductions & credits
Sourcing rules are contained largely in IRC 861-
863 and 865. The statutory rules cover interest, dividends, compensation for services,
rents and royalties, gains from sales of property and social security benefits
863 and 865. The statutory rules cover interest, dividends, compensation for services,
rents and royalties, gains from sales of property and social security benefits
‎June 11, 2019
10:27 AM