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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter N
Part II
Subpart A
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Subpart A: Nonresident Alien Individuals
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