---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schN/ptII"
level: "part"
label: "Part II"
heading: "Nonresident Aliens and Foreign Corporations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schN-ptII"
sections_count: 24
---

# Part II — Nonresident Aliens and Foreign Corporations

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

## Contents

- [Subpart A — Nonresident Alien Individuals](/usc/26/stA-ch1-schN-ptII-sptA.md)
- [Subpart B — Foreign Corporations](/usc/26/stA-ch1-schN-ptII-sptB.md)
- [Subpart C — Tax on Gross Transportation Income](/usc/26/stA-ch1-schN-ptII-sptC.md)
- [Subpart D — Miscellaneous Provisions](/usc/26/stA-ch1-schN-ptII-sptD.md)