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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
subpart B
Foreign Corporations
Subpart B. Foreign Corporations
§ 881
- Tax on income of foreign corporations not connected with United States business
§ 882
- Tax on income of foreign corporations connected with United States business
§ 883
- Exclusions from gross income
§ 884
- Branch profits tax
