(B) Specific rules to establish that income is in fact related to the conduct of a trade or transaction in the United States. A reluctant certificate that was obtained after the payment date, in accordance with the article . 1.1441-4 (a) (1) (1) requiring that income be effectively related to the conduct of a trade or transaction in the United States is considered effective from the date of payment if the certificate contains a signed affidavit (either at the end of the form or on an attached page) indicating that the information and presentations on the certificate were correct at the time of payment. Sworn insurance must also be established: that the economic beneficiary has included income on his U.S. income tax return for the taxable year in which he must report income, or that the economic beneficiary plans to include income in a U.S. tax return for the taxable year in which he must report income and that the due date for filing such a return (including signed after the date of the insurance under oath. A certificate received within 30 days of payment is not considered unreliable simply because it does not contain the sworn insurance described in previous rates. (A) payments made to persons for whom the intermediary collects payment. Unless contrary to paragraph b) (2) (v) (B) (B) of this section, the beneficiary of a person whom the deferment officer may treat as a foreign intermediary in accordance with paragraph b) (3) (3) (3) or b (3) (a) (a) (a) (A) of this section is the person or person for whom the intermediary collects payment. Like what.
B the beneficiary whom the deferment officer can reliably associate with a source certificate from a qualified intermediary (defined in paragraph e) (5) (ii) of this section) who does not assume primary responsibility for the detention, or a payment to an unqualified intermediary, the persons for whom the qualified intermediary or unqualified intermediary intervenes and not the qualified intermediary himself. At point b) (3) (v) of this section, presumptions apply where payment cannot reliably be linked to valid documents.