U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter N—Tax Based on Income From…Title 26PartPart II—Nonresident Aliens and Foreign CorporationsContentsSubpart A—Nonresident Alien IndividualsSubpart B—Foreign CorporationsSubpart C—Tax on Gross Transportation IncomeSubpart D—Miscellaneous Provisions