26 USC Subtitle A, CHAPTER 1, Subchapter N, PART II, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter N, PART II, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONSSubpart B-Foreign Corporations
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Subpart B-Foreign Corporations

Sec.
881.
Tax on income of foreign corporations not connected with United States business.
882.
Tax on income of foreign corporations connected with United States business.
883.
Exclusions from gross income.
884.
Branch profits tax.
885.
Cross references.

        

Editorial Notes

Amendments

1986- Pub. L. 99–514, title XII, §1241(d), Oct. 22, 1986, 100 Stat. 2580 , added item 884 and redesignated former item 884 as 885.

1966- Pub. L. 89–809, title I, §104(b)(3), Nov. 13, 1966, 80 Stat. 1557 , substituted "Tax on income of foreign corporations not connected with United States business" for "Tax on foreign corporations not engaged in business in United States" in item 881, and "Tax on income of foreign corporations connected with United States business" for "Tax on resident foreign corporations" in item 882.