SubPart A. Nonresident Alien Individuals

§ 871. Tax on nonresident alien individuals

§ 872. Gross income

§ 873. Deductions

§ 874. Allowance of deductions and credits

§ 875. Partnerships; beneficiaries of estates and trusts

§ 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

§ 877. Expatriation to avoid tax

§ 877A. Tax responsibilities of expatriation

§ 878. Foreign educational, charitable, and certain other exempt organizations

§ 879. Tax treatment of certain community income in the case of nonresident alien individuals

SubPart B. Foreign Corporations

§ 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

SubPart C. Tax on Gross Transportation Income

§ 887. Imposition of tax on gross transportation income of nonresident aliens and foreign corporations

SubPart D. Miscellaneous Provisions

§ 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