从请问NRA买CD/国债的利息收入要交税吗?继续讨论:
这个爷爷网站( Withholding implications of "substitute payments" made to foreign investors. )说
Interest Income. The U.S. Treasury bond interest should qualify as portfolio interest
IRC 原文是在 26 U.S. Code § 871(h)
完全看不懂,有没有屌大/胸大的坛友解释一下?谢谢