Sections
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1.871-1
§ 1.871-1 Classification and manner of taxing alien individuals. -
1.871-2
§ 1.871-2 Determining residence of alien individuals. -
1.871-3
§ 1.871-3 Residence of alien seamen. -
1.871-4
§ 1.871-4 Proof of residence of aliens. -
1.871-5
§ 1.871-5 Loss of residence by an alien. -
1.871-6
§ 1.871-6 Duty of withholding agent to determine status of alien payees. -
1.871-7
§ 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. -
1.871-8
§ 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. -
1.871-9
§ 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business. -
1.871-10
§ 1.871-10 Election to treat real property income as effectively connected with U.S. business. -
1.871-11
§ 1.871-11 Gains from sale or exchange of patents, copyrights, or similar property. -
1.871-12
§ 1.871-12 Determination of tax on treaty income. -
1.871-13
§ 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or residence. -
1.871-14
§ 1.871-14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments. -
1.871-15
§ 1.871-15 Treatment of dividend equivalents. -
1.872-1
§ 1.872-1 Gross income of nonresident alien individuals. -
1.872-2
§ 1.872-2 Exclusions from gross income of nonresident alien individuals. -
1.873-1
§ 1.873-1 Deductions allowed nonresident alien individuals. -
1.874-1
§ 1.874-1 Allowance of deductions and credits to nonresident alien individuals. -
1.875-1
§ 1.875-1 Partnerships. -
1.875-2
§ 1.875-2 Beneficiaries of estates or trusts. -
1.876-1
§ 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. -
1.879-1
§ 1.879-1 Treatment of community income.