Subpart A - NONRESIDENT ALIEN INDIVIDUALS
- Section 871 - Tax on nonresident alien individuals
- Section 872 - Gross income
- Section 873 - Deductions
- Section 874 - Allowance of deductions and credits
- Section 875 - Partnerships; beneficiaries of estates and trusts
- Section 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- Section 877 - Expatriation to avoid tax
- Section 877A - Tax responsibilities of expatriation
- Section 878 - Foreign educational, charitable, and certain other exempt organizations
- Section 879 - Tax treatment of certain community income in the case of nonresident alien individuals