Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
/
Subpart A—Nonresident Alien Individuals (§§ 871...
Subpart A—Nonresident Alien Individuals (§§ 871 – 879)
§ 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