### Question
Can you define what community property laws means?


### Answer
**Community property laws** is defined as the following in *26 U.S.C. § 879*:

> the community property laws of a State, a foreign country, or a possession of the United States

#### 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**

