### Question
How is the term community income defined?


### Answer
The term **community income** is defined in *26 U.S.C. § 879* as the following:

> income which, under applicable community property laws, is treated as community income

#### Citation:
  - *26 U.S.C. § 879*
  - Heading: **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**

