Nonresident Alien Individuals

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
  8. Nonresident Alien Individuals

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Section
871

Tax on nonresident alien individuals

Section
872

Gross income

Section
873

Deductions

Section
874

Allowance of deductions and credits

Section
875

Partnerships; beneficiaries of estates and trusts

Section
876

Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

Section
877

Expatriation to avoid tax

Section
877A

Tax responsibilities of expatriation

Section
878

Foreign educational, charitable, and certain other exempt organizations

Section
879

Tax treatment of certain community income in the case of nonresident alien individuals