Source: http://taxtv.com/code/00613-USCODE-2011-title26-subtitleA-chap1-subchapN-partII-subpartA-sec879/
Timestamp: 2017-11-18 10:30:58
Document Index: 277680026

Matched Legal Cases: ['§879', '§879', '§879', '§1012', '§111', '§139', '§1301', '§139', '§139']

IRC §879. Tax treatment of certain community income in the case of nonresident alien individuals - TaxTV.com
IRC §879. Tax treatment of certain community income in the case of nonresident alien individuals
View related content: IRC §879
(1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income and a partner’s distributive share of partnership income, shall be treated as the income of the spouse who rendered the personal services,
(2) Trade or business income, and a partner’s distributive share of partnership income, shall be treated as provided in section 1402(a)(5),
(Added Pub. L. 94–455, title X, §1012(b)(1), Oct. 4, 1976, 90 Stat. 1613; amended Pub. L. 97–34, title I, §111(b)(4), Aug. 13, 1981, 95 Stat. 194; Pub. L. 98–369, div. A, title I, §139(a), (b)(1), July 18, 1984, 98 Stat. 677; Pub. L. 99– 4, title XIII, §1301(j)(9), Oct. 22, 1986, 100 Stat. 2658.)
1986—Subsec. (c)(3). Pub. L. 99– 4 substituted “section 7703(a)” for “section 143(a)”.
1984—Pub. L. 98–369, §139(b)(1), substituted “nonresident alien individuals” for “a resident or citizen of the United States who is married to a nonresident alien individual” in section catchline.
Subsec. (a). Pub. L. 98–369, §139(a), substituted in provision preceding par. (1) “married couple 1 or both of whom are nonresident alien individuals” for “citizen or resident of the United States who is married to a nonresident alien individual”.
1981—Subsec. (a)(1). Pub. L. 97–34 substituted “section 911(d)(2)” for “section 911(b)”.
Section 139(c) of Pub. L. 98–369 provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1984.”