The document discusses the U.S. federal income tax implications for non-U.S. holders of dividends and gains from the sale or disposition of common stock. It outlines conditions under which dividends and gains are subject to U.S. federal income tax, including effectively connected income and presence in the U.S. for a certain number of days. It also covers information reporting and backup withholding requirements for non-U.S. holders.
documents/EFTA01378059.pdf
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