26 USC tA - Nonresident Alien Individuals

United States Code

U.S. Code most recently checked for updates: Jan 23, 2025

§ 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