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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 C
Tax on Gross Transportation Income
Subpart C. Tax on Gross Transportation Income
§ 887
- Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
