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TITLE 26-INTERNAL REVENUE CODE (d) Exception for loss of citizenship for certain causes Subsection (a) shall not apply to a nonresi- dent alien individual whose loss of United States citizenship resulted from the application of section 301(b), 350, or 355 of the Immigra- tion and Nationality Act, as amended (8 U.S.C. 1401(b), 1482, or 1487). (e) Burden of proof If the Secretary establishes that it is reason- able to believe that an individual's loss of United States citizenship would, but for this section, result in a substantial reduction for the taxable year in the taxes on his probable income for such year, the burden of proving for such taxable year that such loss of citizenship did not have for one of its principal purposes the avoidance of taxes under this subtitle or subtitle B shall be on such individual. (Added Pub. L. 89-809, title I, § 103(f)(1), Nov. 13, 1966, 80 Stat. 1551, and amended Pub. L. 93- 406, title II, § 2005(c)(8), 88 Stat. 992; Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) PRIOR PROVISIONS A prior section 877, act Aug. 16, 1954, ch. 736, 68A Stat. 282, relating to foreign educational, charitable, and other exempt organizations, was renumbered sec- tion 878 of this title. AMENDMENTS 1976-Subsecs. (b)(2), e). Pub. L. 94-455 struck out "or his delegate" following "Secretary". 1974-Subsec. (b). Pub. L. 93-406 inserted reference to section 402(el(1). EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable only with respect to distributions or payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973, see section 2005(d) of Pub. L. 93-406, set out as an Effective Date of 1974 Amendment note under sec. tion 402 of this title. EFFECTIVE DATE Section applicable with respect to taxable years be- ginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89-809, set out as an Effective Date of 1966 Amendment note under section 871 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 2. 116, 894 of this title. § 878. Foreign educational, charitable, and certain other exempt organizations For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948. (Aug. 16, 1954, ch. # 30, 68A Stat. 282, § 877, re- numbered § 878, Nov. 13, 1966, Pub. L. 89-809, title I, § 103(f)(1), 80 Stat. 1551, and amended Dec. 30, 1969, Pub. L. 91-172, title I, § 101(j)(20), 83 Stat. 528.) AMENDMENTS 1969-Pub. L. 91-172 substituted provisions requiring reference to organizations in sections 512(a) and 4948 for provisions requiring reference to trusts in section 512(a), and struck out reference to unrelated business income. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. § 879. Tax treatment of certain community income in the case of a resident or citizen of the United States who is married to a nonresident alien indi- vidual (a) General rule In the case of a citizen or resident of the United States who is married to a nonresident alien individual and who has community income for the taxable year, such community income shall be treated as follows: (1) Earned income (within the meaning of section 911(b)), 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 per- sonal services, (2) Trade or business income, and a part- ner's distributive share of partnership income, shall be treated as provided in section 1402(a)(5), (3) Community income not described in paragraph (1) or (2) which is derived from the separate property (as determined under the applicable community property law) of one spouse shall be treated as the income of such spouse, and (4) All other such community income shall be treated as provided in the applicable com- munity property law. (b) Exception where election under section 6013(g) is in effect Subsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect. (c) Definitions and special rules For purposes of this section- (1) Community income The term "community income" means income which, under applicable community property laws, is treated as community income. (2) Community property laws The term "community property laws" means the community property laws of a State, a foreign country, or a possession of the United States. (3) Determination of marital status The determination of marital status shall be made under section 143(a). (Added Pub. L. 94-455, title X, § 1012(b)(1), Oct. 4, 1976, 90 Stat. 1613.) EFFECTIVE DATE Section applicable to taxable years beginning after Dec. 31, 1976, see section 1012(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title. § 878 Page 568