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U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter N
    Tax Based on Income From Sources Within or Without the United States
  6. part II
    NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
  7. subpart D
    Miscellaneous Provisions

Subpart D. Miscellaneous Provisions

  • § 891 - Doubling of rates of tax on citizens and corporations of certain foreign countries
  • § 892 - Income of foreign governments and of international organizations
  • § 893 - Compensation of employees of foreign governments or international organizations
  • § 894 - Income affected by treaty
  • § 895 - Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
  • § 896 - Adjustment of tax on nationals, residents, and corporations of certain foreign countries
  • § 897 - Disposition of investment in United States real property
  • § 898 - Taxable year of certain foreign corporations
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