Reg. 1.864-7: Office or Fixed Place of Business (“OOFPB”)

This flowchart addresses when a nonresident alien or foreign corporation has an office or other fixed place of business (“OOFPB”) in the U.S. under Treas. Reg. §1.864-7. 

The flowchart includes activities of dependent and independent agents, authority to conclude contracts, having a stock of merchandise from which orders are regularly filled, and more.

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