26 USC Subtitle A, CHAPTER 1, Subchapter N, PART II, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter N, PART II, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONSSubpart A-Nonresident Alien Individuals
Jump To: MiscellaneousAmendments

Subpart A-Nonresident Alien Individuals

Sec.
871.
Tax on nonresident alien individuals.
872.
Gross income.
873.
Deductions.
874.
Allowance of deductions and credits.
875.
Partnerships; beneficiaries of estates and trusts.
876.
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
877.
Expatriation to avoid tax.
877A.
Tax responsibilities of expatriation.
878.
Foreign educational, charitable, and certain other exempt organizations.
879.
Tax treatment of certain community income in the case of nonresident alien individuals.

        

Editorial Notes

Amendments

2008- Pub. L. 110–245, title III, §301(f), June 17, 2008, 122 Stat. 1647 , added item 877A.

1986- Pub. L. 99–514, title XII, §1272(d)(13), Oct. 22, 1986, 100 Stat. 2595 , inserted ", Guam, American Samoa, or the Northern Mariana Islands" in item 876.

1984- Pub. L. 98–369, div. A, title I, §139(b)(2), July 18, 1984, 98 Stat. 677 , substituted "nonresident alien individuals" for "a resident or citizen of the United States who is married to a nonresident alien individual" in item 879.

1976- Pub. L. 94–455, title X, §1012(b)(3)(A), Oct. 4, 1976, 90 Stat. 1614 , added item 879.

1966- Pub. L. 89–809, title I, §103(e)(2), (f)(2), Nov. 13, 1966, 80 Stat. 1551 , 1552, inserted "; beneficiaries of estates and trusts" in item 875, added item 877, and redesignated former item 877 as 878.