 |
| English | Russian |
| connected person | близкое лицо (dimock) |
| Effectively Connected Income | эффективно связанный доход (Generally, when a foreign person engages in a trade or business in the United States, all income from sources within the United States connected with the conduct of that trade or business is considered to be Effectively Connected Income (ECI). This applies whether or not there is any connection between the income, and the trade or business being carried on in the United States, during the tax year.  irs.gov 'More) |
| Effectively Connected Income | налог, непосредственно связанный с деятельностью в США (Karavaykina) |
| income-connected expenses | расходы, связанные с получением дохода (dimock) |