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“Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business
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https://www.irs.gov/publications/p519
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https://www.irs.gov/publications/p17
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https://www.irs.gov/publications/p225
The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax
https://www.irs.gov/businesses/business-taxes
Use various kinds of equipment, facilities, or products
https://www.irs.gov/individuals/international-taxpayers/alien-taxation-certain-essential-concepts
However, certain kinds of FDAP income are considered to be effectively connected with a U
https://www.irs.gov/publications/p505
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https://www.irs.gov/publications/p334
What kinds of federal taxes do I have to pay