Nonresident Alien Individuals | Midpage

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United States Code

Subpart A

Nonresident Alien Individuals

871Tax on nonresident alien individuals 872Gross income 873Deductions 874Allowance of deductions and credits 875Partnerships; beneficiaries of estates and trusts 876Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands 877Expatriation to avoid tax 877ATax responsibilities of expatriation 878Foreign educational, charitable, and certain other exempt organizations 879Tax treatment of certain community income in the case of nonresident alien individuals