§872. Gross income — Inbound Citations
26 U.S.C. § 872
Cited by 5 provisions in release 119-102.
Citations to §872(a)
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(1) the gross income shall include only the gross income described in section 872(a) (as modified by subsection (d) of this section), and
Citations to §872(b)(3)
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(i) An individual shall not be treated as an exempt individual by reason of clause (ii) of subparagraph (A) for the current year if, for any 2 calendar years during the preceding 6 calendar years, such person was an exempt person under clause (ii) or (iii) of subparagraph (A). In the case of an individual all of whose compensation is described in section 872(b)(3), the preceding sentence shall be applied by substituting “4 calendar years” for “2 calendar years”.