26 U.S. Code § 879 - Tax treatment of certain community income in the case of nonresident alien individuals
Subsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect.
The term “community income” means income which, under applicable community property laws, is treated as community income.
The term “community property laws” means the community property laws of a State, a foreign country, or a possession of the United States.
1986—Subsec. (c)(3). Pub. L. 99–514 substituted “section 7703(a)” for “section 143(a)”.
1984—Pub. L. 98–369, § 139(b)(1), substituted “nonresident alien individuals” for “a resident or citizen of the United States who is married to a nonresident alien individual” in section catchline.
Subsec. (a). Pub. L. 98–369, § 139(a), substituted in provision preceding par. (1) “married couple 1 or both of whom are nonresident alien individuals” for “citizen or resident of the United States who is married to a nonresident alien individual”.
1981—Subsec. (a)(1). Pub. L. 97–34 substituted “section 911(d)(2)” for “section 911(b)”.
Amendment by Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
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