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(a) General rule. In the case of a nonresident alien individual, except where the context clearly indicates otherwise, gross income includes only-- (1) gross income which is derived from sources ...

Internal Revenue Code of 1986 SUBTITLE B -- ESTATE AND GIFT TAXES Chapter 11 -- Estate Tax Subchapter A -- Estates of Citizens or Residents Part III -- Gross estate (1) Receivable by the executor. To ...

(a) General rule. Under regulations prescribed by the Secretary, in the case of a United States shareholder who is an individual and who elects to have the provisions of this section apply for the ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part VII -- Additional itemized deductions for individuals ...

The Massachusetts Department of Revenue commissioner issued a technical information release announcing that, for the first quarter of 2026, the interest rates on tax overpayments and underpayments ...