Subpart A — Nonresident Alien Individuals
- §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