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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (§§ 861 - 1000)
Part II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871 - 898)
Subpart A - Nonresident Alien Individuals (§§ 871 - 879)
Table Of Contents
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Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subpart A - Nonresident Alien Individuals Table Of Contents |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
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Sec. | |
871. | Tax on nonresident alien individuals. |
872. | Gross income. |
873. | Deductions. |
874. | Allowance of deductions and credits. |
875. | Partnerships; beneficiaries of estates and trusts. |
876. | Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. |
877. | Expatriation to avoid tax. |
877A. | Tax responsibilities of expatriation. |
878. | Foreign educational, charitable, and certain other exempt organizations. |
879. | Tax treatment of certain community income in the case of nonresident alien individuals. |
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