Subpart A – Nonresident Alien Individuals

Nonresident Alien Individuals

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part II > Subpart A

Details

• Reference: Subpart A
• Legend: Nonresident Alien Individuals
• USCode Year: 2013

Provision Content

Amendments

2008—Pub. L. 110–245, title III, §301(f), June 17, 2008, 122 Stat. 1647, added item 877A.

1986—Pub. L. 99–514, title XII, §1272(d)(13), Oct. 22, 1986, 100 Stat. 2595, inserted , Guam, American Samoa, or the Northern Mariana Islands in item 876.

1984—Pub. L. 98–369, div. A, title I, §139(b)(2), July 18, 1984, 98 Stat. 677, substituted nonresident alien individuals for a resident or citizen of the United States who is married to a nonresident alien individual in item 879.

1976—Pub. L. 94–455, title X, §1012(b)(3)(A), Oct. 4, 1976, 90 Stat. 1614, added item 879.

1966—Pub. L. 89–809, title I, §103(e)(2), (f)(2), Nov. 13, 1966, 80 Stat. 1551, 1552, inserted ; beneficiaries of estates and trusts in item 875, added item 877, and redesignated former item 877 as 878.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-858 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-858, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

Part II – Real Estate Investment Trusts in the Legal Encyclopedia: Tax Liability

In this entry about Part II – Real Estate Investment Trusts, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-855 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-855, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-856 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-856, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 871 – Tax On Nonresident Alien Individuals
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 872 – Gross Income
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 873 – Deductions
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 874 – Allowance of Deductions and Credits
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 875 – Partnerships; Beneficiaries of Estates and Trusts
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 876 – Alien Residents of Puerto Rico, Guam, American Samoa, Or The Northern Mariana Islands
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 877 – Expatriation to Avoid Tax
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 877A – Tax Responsibilities of Expatriation
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 878 – Foreign Educational, Charitable, and Certain Other Exempt Organizations
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part II/Subpart A/Section 879 – Tax Treatment of Certain Community Income In The Case of Nonresident Alien Individuals