Tag: Trade Or Business  

A regular and continuous activity undertaken for a profit, other than that of an investor trading in securities.

§ 1.482-7(j)(2)(ii) Trade or business.

A participant that is a foreign corporation or nonresident alien individual will not be treated as engaged in a trade or business within the United States solely by reason of its participation in a CSA. See generally § 1.864-2(a) ... Read more