DEFINITIONS: “Non-Resident Alien”

EDITORIAL: This term is not found in the present version of the Internal Revenue Code.

  1. The present I.R.C. calls this a “nonresident alien”.
  2. The U.S. Supreme Court has frequently used this term.
  3. The term also appeared in the VERY FIRST Income Tax Act of 1862

1862 Revenue Act, 12 Stat. 424

SOURCE: https://famguardian.org/PublishedAuthors/Govt/HistoricalActs/HistFedIncTaxActs.htm