There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (§§ 861 - 1000)
Part II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871 - 898)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS |
Contains | sections 871 to 898 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subpart A - Nonresident Alien Individuals (§§ 871 - 879)
- Table Of Contents
- Front Matter
- Section 871 - Tax on nonresident alien individuals
- Section 872 - Gross income
- Section 873 - Deductions
- Section 874 - Allowance of deductions and credits
- Section 875 - Partnerships; beneficiaries of estates and trusts
- Section 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- Section 877 - Expatriation to avoid tax
- Section 877A - Tax responsibilities of expatriation
- Section 878 - Foreign educational, charitable, and certain other exempt organizations
- Section 879 - Tax treatment of certain community income in the case of nonresident alien individuals
- Subpart B - Foreign Corporations (§§ 881 - 885)
- Table Of Contents
- Front Matter
- Section 881 - Tax on income of foreign corporations not connected with United States business
- Section 882 - Tax on income of foreign corporations connected with United States business
- Section 883 - Exclusions from gross income
- Section 884 - Branch profits tax
- Section 885 - Cross references
- Subpart C - Tax on Gross Transportation Income (§§ 887)
- Subpart D - Miscellaneous Provisions (§§ 891 - 898)
- Table Of Contents
- Front Matter
- 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
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