nonresident alien individuals
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.871-1 Classification and manner of taxing alien individuals.
- § 1.871-2 Determining residence of alien individuals.
- § 1.871-3 Residence of alien seamen.
- § 1.871-4 Proof of residence of aliens.
- § 1.871-5 Loss of residence by an alien.
- § 1.871-6 Duty of withholding agent to determine status of alien payees.
- § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated…
- § 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business.
- § 1.871-10 Election to treat real property income as effectively connected with U.S.…
- § 1.871-11 Gains from sale or exchange of patents, copyrights, or similar property.
- § 1.871-12 Determination of tax on treaty income.
- § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or…
- § 1.871-14 Rules relating to repeal of tax on interest of nonresident alien individuals…
- § 1.871-15 Treatment of dividend equivalents.
- § 1.872-1 Gross income of nonresident alien individuals.
- § 1.872-2 Exclusions from gross income of nonresident alien individuals.
- § 1.873-1 Deductions allowed nonresident alien individuals.
- § 1.874-1 Allowance of deductions and credits to nonresident alien individuals.
- § 1.875-1 Partnerships.
- § 1.875-2 Beneficiaries of estates or trusts.
- § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana…
- § 1.879-1 Treatment of community income.
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