1. Forms an ultrafiltrate of blood plasma, then selectively reabsorbs or secretes solutes
2. Proximal tubule reabsorbs NaCl, NaHCO3, nutrients, divalent ions, water, and secretes NH4+ and other solutes
3. Loop of Henle participates in forming concentrated or diluted urine
4. Distal tubule and collecting duct system perform fine control of NaCl and water excretion