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United States Code (Last Updated: May 24, 2014) |
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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 |
| § 887. Imposition of tax on gross transportation income of nonresident aliens and foreign corporations |