- § 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
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26 U.S. Code Subpart A - Nonresident Alien Individuals
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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.