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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter N — Tax Based on Income From Sources Within or Without the United States
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Part II — Nonresident Aliens and Foreign Corporations
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Subpart C — Tax on Gross Transportation Income
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Subpt. B
Foreign Corporations
Subpt. D
Miscellaneous Provisions
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Subpart C — Tax on Gross Transportation Income
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§887
Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
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Subpt. B
Foreign Corporations
Subpt. D
Miscellaneous Provisions
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