26 USC Subtitle A, CHAPTER 1, Subchapter N, PART II, Subpart D: 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 D-Miscellaneous Provisions

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Subpart D-Miscellaneous Provisions

Sec.

891.

Doubling of rates of tax on citizens and corporations of certain foreign countries.

892.

Income of foreign governments and of international organizations.

893.

Compensation of employees of foreign governments or international organizations.

894.

Income affected by treaty.

895.

Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits.

896.

Adjustment of tax on nationals, residents, and corporations of certain foreign countries.

897.

Disposition of investment in United States real property.

898.

Taxable year of certain foreign corporations.

Editorial Notes

Amendments

1989- Pub. L. 101–239, title VII, §7401(c), Dec. 19, 1989, 103 Stat. 2357 , added item 898.

1986- Pub. L. 99–514, title XII, §1212(b)(1), Oct. 22, 1986, 100 Stat. 2537 , redesignated former subpart (C) as (D).

1980- Pub. L. 96–499, title XI, §1122(b), Dec. 5, 1980, 94 Stat. 2687 , added item 897.

1966- Pub. L. 89–809, title I, §§102(a)(4)(B), 105(c), Nov. 13, 1966, 80 Stat. 1543 , 1565, substituted "affected by treaty" for "exempt under treaty" in item 894, inserted "or from bank deposits" in item 895, and added item 896.

1961- Pub. L. 87–29, §1(b), May 4, 1961, 75 Stat. 64 , added item 895.