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title 26
INTERNAL REVENUE CODE
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
Part II. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
SUBPART
A
[§ 871 - § 879]
- Nonresident Alien Individuals
SUBPART
B
[§ 881 - § 885]
- Foreign Corporations
SUBPART
C
[§ 887 - § 887]
- Tax on Gross Transportation Income
SUBPART
D
[§ 891 - § 898]
- Miscellaneous Provisions