View all text of Subpart B [§ 881 - § 885]
§ 883. Exclusions from gross income
(a) Income of foreign corporations from ships and aircraft
The following items shall not be included in gross income of a foreign corporation, and shall be exempt from taxation under this subtitle:
(1) Ships operated by certain foreign corporations
(2) Aircraft operated by certain foreign corporations
(3) Railroad rolling stock of foreign corporations
(4) Special rules
(5) Special rule for countries which tax on residence basis
(b) Earnings derived from communications satellite system
(c) Treatment of certain foreign corporations
(1) In general
(2) Treatment of controlled foreign corporations
(3) Special rules for publicly traded corporations
(A) Exception
(B) Treatment of stock owned by publicly traded corporation
(4) Stock ownership through entities
(Aug. 16, 1954, ch. 736, 68A Stat. 283; Pub. L. 90–622, § 1(a), Oct. 22, 1968, 82 Stat. 1311; Pub. L. 94–164, § 6(a), Dec. 23, 1975, 89 Stat. 975; Pub. L. 99–514, title XII, § 1212(c)(3)–(5), Oct. 22, 1986, 100 Stat. 2538; Pub. L. 100–647, title I, § 1012(e)(1), (2)(A), (5), Nov. 10, 1988, 102 Stat. 3499, 3500; Pub. L. 101–239, title VII, § 7811(i)(8)(D), (10), Dec. 19, 1989, 103 Stat. 2411; Pub. L. 108–357, title IV, § 419(b), Oct. 22, 2004, 118 Stat. 1513.)