Subpart A

Nonresident Alien Individuals

871Tax on nonresident alien individuals872Gross income873Deductions874Allowance of deductions and credits875Partnerships; beneficiaries of estates and trusts876Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands877Expatriation to avoid tax877ATax responsibilities of expatriation878Foreign educational, charitable, and certain other exempt organizations879Tax treatment of certain community income in the case of nonresident alien individuals
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