Non-Resident Alien
EDITORIAL: This term is not found in the present version of the Internal Revenue Code.
- The present I.R.C. calls this a “nonresident alien”.
- The U.S. Supreme Court has frequently used this term.
- 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