US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
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
/
Subpart B — Foreign Corporations
‹
Subpt. A
Nonresident Alien Individuals
Subpt. C
Tax on Gross Transportation Income
›
Subpart B — Foreign Corporations
Search Subpart B full text →
§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
‹
Subpt. A
Nonresident Alien Individuals
Subpt. C
Tax on Gross Transportation Income
›
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation