26 U.S. Code Part II, Subpart A - Nonresident Alien Individuals

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There are 2 Updates Pending. Select the tab below to view.
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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 8712012112-240 [Sec.] 320(a)126 Stat. 2332
§ 871nt new2012112-240 [Sec.] 320(b)126 Stat. 2332


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