Pub. 17, Chapter 15 - Sale of Property
        Foreign-source income.
           If you are a U.S. citizen with
  investment income from sources outside the United States (foreign income), you
  must report all that income on your tax return unless it is exempt by U.S. law.
  This is true whether you reside inside or outside the United States and whether
  or not you receive a Form 1099 from the foreign payer.
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