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Ade or business within the United States. Such individual is, therefore, taxable under section 211 (b) and is required to file Form 1040B. Every nonresident alien individual not engaged in trade or business within the United States is required to make or have made a return on Form 1040NB or Form 1040NB a, instead of Form 1040B, in any case in which the tax was not fully satisfied at the source. A resident of the United Kingdom engaged in trade or business within the United States at any time d.

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