26 USC Part II, Subpart A - Nonresident Alien Individuals | Title 26 - Internal Revenue Code | U.S. Code

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Current through Pub. L. 112-143, except 112-141. (See Public Laws for the current Congress.)

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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.

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.

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, April 16, 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.

How To Use

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

The Public Law field is linked to the development of the law in the Thomas system at the Library of Congress.

The Statutes at Large field is linked to the text of the law, in the context of its volume of the Statutes at Large, at the Government Printing Office. Please note that it takes a while for these pages to get posted, so for very recent legislation, you need to look at the "enrolled" version at the Thomas site.

The Statutes at Large references have been rendered in the format used as page numbers in the Public Law web pages to which we link, to facilitate copy-paste into browser "find on this (web) page" tools. We are still working on a more direct link facility.

For serious comparison work, we suggest copying all or a portion of the Public Law text into your favorite text editor, for convenient content traversal and window control.

Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

You will find that occassionally a specific update you notice in a Public Law listed in a classification table will already have made it into the Code. We assume this is an artifact of the LRC edit process. The LII does not edit the LRC content.

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General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large
§ 871		2012	112-240 [Sec.] 320(a)	126 Stat. 2332
§ 871	nt new	2012	112-240 [Sec.] 320(b)	126 Stat. 2332

26 USC Part II, Subpart A - Nonresident Alien Individuals

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