Part II. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

• SUBPART A [§ 871 - § 879] - Nonresident Alien Individuals
• SUBPART B [§ 881 - § 885] - Foreign Corporations
• SUBPART C [§ 887 - § 887] - Tax on Gross Transportation Income
• SUBPART D [§ 891 - § 898] - Miscellaneous Provisions