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… / Part II—Nonresident Aliens and Foreign CorporationsTitle 26SubpartSubpart B—Foreign CorporationsContents§ 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
