Subpart A—Nonresident Alien Individuals (§§ 871—879)
- § 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