SubPart B. Foreign Corporations, Part II. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS, SubChapter N. Tax Based on Income From Sources Within or Without the United States, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

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

§ 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

Amendments

1986—Pub. L. 99–514, title XII, § 1241(d), Oct. 22, 1986, 100 Stat. 2580, added item 884 and redesignated former item 884 as 885.

1966—Pub. L. 89–809, title I, § 104(b)(3), Nov. 13, 1966, 80 Stat. 1557, substituted “Tax on income of foreign corporations not connected with United States business” for “Tax on foreign corporations not engaged in business in United States” in item 881, and “Tax on income of foreign corporations connected with United States business” for “Tax on resident foreign corporations” in item 882.