26 CFR Subtopic
nonresident alien individuals
June 25, 2020
§
1.871-1
Classification and manner of taxing alien individuals
§
1.871-2
Determining residence of alien individuals
§
1.871-3
Residence of alien seamen
§
1.873-1
Deductions allowed nonresident alien individuals
§
1.874-1
Allowance of deductions and credits to nonresident alien individuals
§
1.871-4
Proof of residence of aliens
§
1.871-5
Loss of residence by an alien
§
1.871-6
Duty of witholding agent to determine status of alien payees
§
1.871-7
Taxation of nonresident alien individuals not engaged in U.S. business
§
1.871-8
Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income
§
1.871-9
Nonresident alien students or trainees deemed to be engaged in U.S. business
§
1.871-10
Election to treat real property income as effectively connected with U.S. business
§
1.871-11
Gains from sale or exchange of patents, copyrights, or similar property
§
1.871-12
Determination of tax on treaty income
§
1.871-13
Taxation of individuals for taxable year of change of U.S. citizenship or residence
§
1.871-14
Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments
§
1.871-15
Treatment of dividend equivalents
§
1.872-1
Gross income of nonresident alien individuals
§
1.872-2
Exclusions from gross income of nonresident alien individuals
§
1.875-1
Partnerships
§
1.875-2
Beneficiaries of estates or trusts
§
1.876-1
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
§
1.879-1
Treatment of community income
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