Subpart A. Nonresident Alien Individuals
- § 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