26 USC Subpart A
Nonresident Alien Individuals
October 30, 2020
§
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
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