§879. Tax treatment of certain community income in the case of nonresident alien individuals — Inbound Citations

Citations to §879(a)

• 26 U.S.C. § 66(a)

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  (a) If—

  (1) 2 individuals are married to each other at any time during a calendar year;

  (2) such individuals—

  (A) live apart at all times during the calendar year, and

  (B) do not file a joint return under section 6013 with each other for a taxable year beginning or ending in the calendar year;

  (3) one or both of such individuals have earned income for the calendar year which is community income; and

  (4) no portion of such earned income is transferred (directly or indirectly) between such individuals before the close of the calendar year,

  then, for purposes of this title, any community income of such individuals for the calendar year shall be treated in accordance with the rules provided by section 879(a).
• 26 U.S.C. § 66(c)(2)

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  (2) such individual does not include in gross income for such taxable year an item of community income properly includible therein which, in accordance with the rules contained in section 879(a), would be treated as the income of the other spouse,