Internal Revenue Bulletin:  2005-46 

November 14, 2005 


Table of Contents

Notice 2005-77 Notice 2005-77

This notice announces that Treasury and the Service will amend the regulations under section 6012 of the Code to create a new exception to the filing requirement for nonresident alien individuals who are required to file a return under the present regulations solely because they earn wages that are effectively connected with a United States trade or business.

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