[mvpel]

You still haven't indicated where in the statutes or regulations it says that US citizens should ignore Section 861 for determining gross income and taxable income from sources within the United States, or where that section is only applicable to aliens, and I've posted a number of indications that point every "taxpayer" to that section. Unless you're suggesting that the term "taxpayer" as it is used in 861 and its regulations only refers to aliens...

[Poohbah]

You still haven't indicated where in the statutes or regulations it says that US citizens should ignore Section 861 for determining gross income and taxable income from sources within the United States, or where that section is only applicable to aliens, and I've posted a number of indications that point every "taxpayer" to that section.

Did you read the text I bolded in your citation? Or did it have too many hard words?

[Poohbah]

BTW, try checking the superior heading to Section 861: Part I, SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME.

Hello, McFly!