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