26 USC Subtitle A, CHAPTER 1, Subchapter N, PART II, Subpart C: 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 C-Tax on Gross Transportation Income
Subpart C-Tax on Gross Transportation Income
Sec.
887.
Imposition of tax on gross transportation income of nonresident aliens and foreign corporations.