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