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 C—Tax on Gross Transportation IncomeContents§ 887. Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
