Subpart A—Nonresident Alien Individuals — Front Matter
| Chap. | 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. |
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.