US Code - 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 878 Foreign educational, charitable, and certain other exempt organizations
Section 879 Tax treatment of certain community income in the case of nonresident alien individuals

Nonresident aliens and foreign corporations

Foreign corporations