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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter N
Part II
Subpart A
§ 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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