Please help us improve our site!
No thank you
Skip to main content
Cornell University insignia Cornell Law School Search Cornell
Support Us!
Search
  • About LII
    • Who We Are
    • What We Do
    • Who Pays For This
    • Contact Us
  • Get the law
    • Constitution
    • Supreme Court
    • U.S. Code
    • CFR
    • Federal Rules
      • Federal Rules of Appellate Procedure
      • Federal Rules of Civil Procedure
      • Federal Rules of Criminal Procedure
      • Federal Rules of Evidence
      • Federal Rules of Bankruptcy Procedure
    • U.C.C.
    • Law by jurisdiction
      • State law
      • Uniform laws
      • Federal law
      • World law
  • Lawyer directory
  • Legal encyclopedia
    • Business law
    • Constitutional law
    • Criminal law
    • Family law
    • Employment law
    • Money and Finances
    • More...
  • Help out
    • Give
    • Sponsor
    • Advertise
    • Create
    • Promote
    • Join Lawyer Directory


  1. LII
  2. U.S. Code
  3. Title 26. INTERNAL REVENUE CODE
  4. Subtitle A. Income Taxes
  5. Chapter 1. NORMAL TAXES AND SURTAXES
  6. Subchapter N. Tax Based on Income From Sources Within or Without the United States
  7. Part II. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

26 U.S. Code PART II— NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

  • U.S. Code
  • Notes
prev | next
  1. Subpart A—Nonresident Alien Individuals (§§ 871 – 879)
  2. Subpart B—Foreign Corporations (§§ 881 – 885)
  3. Subpart C—Tax on Gross Transportation Income (§ 887)
  4. Subpart D—Miscellaneous Provisions (§§ 891 – 898)

1986—Pub. L. 99–514, title XII, § 1212(b)(2), Oct. 22, 1986, 100 Stat. 2538, added item for subpart C and redesignated item for former subpart C as D.

U.S. Code Toolbox

Law about... Articles from Wex
Table of Popular Names
Parallel Table of Authorities
How current is this?


  • Accessibility
  • About LII
  • Contact us
  • Advertise here
  • Help
  • Terms of use
  • Privacy
  • LII logo