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