SubPart A. Nonresident Alien Individuals, Part II. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS, SubChapter N. Tax Based on Income From Sources Within or Without the United States, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter N. Tax Based on Income From Sources Within or Without the United States

Part II. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

SubPart A. Nonresident Alien Individuals

§ 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.