NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

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Section
871

Tax on nonresident alien individuals

Subpart
A

Nonresident Alien Individuals

Section
881

Tax on income of foreign corporations not connected with United States business

Subpart
B

Foreign Corporations

Section
887

Imposition of tax on gross transportation income of nonresident aliens and foreign corporations

Subpart
C

Tax on Gross Transportation Income

Section
891

Doubling of rates of tax on citizens and corporations of certain foreign countries

Subpart
D

Miscellaneous Provisions