United States Code · Part

Part II — Nonresident Aliens And Foreign Corporations

26 U.S.C. pt. ptII

• § 871 Tax On Nonresident Alien Individuals
• § 872 Gross Income
• § 873 Deductions
• § 874 Allowance Of Deductions And Credits
• § 875 Partnerships; Beneficiaries Of Estates And Trusts
• § 876 Alien Residents Of Puerto Rico, Guam, American Samoa, Or The Northern Mariana Islands
• § 877 Expatriation To Avoid Tax
• § 878 Foreign Educational, Charitable, And Certain Other Exempt Organizations
• § 879 Tax Treatment Of Certain Community Income In The Case Of Nonresident Alien Individuals
• § 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
• § 885 Cross References
• § 887 Imposition Of Tax On Gross Transportation Income Of Nonresident Aliens And Foreign Corporations
• § 891 Doubling Of Rates Of Tax On Citizens And Corporations Of Certain Foreign Countries
• § 892 Income Of Foreign Governments And Of International Organizations
• § 893 Compensation Of Employees Of Foreign Governments Or International Organizations
• § 894 Income Affected By Treaty
• § 895 Income Derived By A Foreign Central Bank Of Issue From Obligations Of The United States Or From Bank Deposits
• § 896 Adjustment Of Tax On Nationals, Residents, And Corporations Of Certain Foreign Countries
• § 897 Disposition Of Investment In United States Real Property
• § 898 Taxable Year Of Certain Foreign Corporations
• § 877A Tax Responsibilities Of Expatriation