Miscellaneous Provisions

  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
  8. Miscellaneous Provisions

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Section
891

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

Section
892

Income of foreign governments and of international organizations

Section
893

Compensation of employees of foreign governments or international organizations

Section
894

Income affected by treaty

Section
895

Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits

Section
896

Adjustment of tax on nationals, residents, and corporations of certain foreign countries

Section
897

Disposition of investment in United States real property

Section
898

Taxable year of certain foreign corporations