Internal Revenue Code · 26 U.S.C.
§ 875. Partnerships; beneficiaries of estates and trusts
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 875
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 13, 1966 by Pub. L. 89–809
- Length
- 2 subsections · 109 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 5 other regulations
- Regulations
- 2 issued under this section
(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 89–809, title I, § 103(e)(1), Nov. 13, 1966, 80 Stat. 1551.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 875
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 5 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 89–809
Where it sits in the 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
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1966—Pub. L. 89–809 designated existing provisions as par. (1), substituted reference to nonresident alien individuals or foreign corporations for reference simply to nonresident alien individuals, and added par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89–809, set out as a note under section 871 of this title.