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NOTES:


Sec. 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. 878. Foreign educational, charitable, and certain other exempt organizations. 879. Tax treatment of certain community income in the case of nonresident alien individuals.

Amendments

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.


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