Nonresident Alien Individuals

Sections

• 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.