Part II: NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subpart A: Nonresident Alien Individuals
- Section 871: Tax on nonresident alien individuals
- Section 872: Gross income
- Section 873: Deductions
- Section 874: Allowance of deductions and credits
- Section 875: Partnerships; beneficiaries of estates and trusts
- Section 876: Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- Section 877: Expatriation to avoid tax
- Section 877A: Tax responsibilities of expatriation
- Section 878: Foreign educational, charitable, and certain other exempt organizations
- Section 879: Tax treatment of certain community income in the case of nonresident alien individuals
Subpart D: Miscellaneous Provisions
- Section 891: Doubling of rates of tax on citizens and corporations of certain foreign countries
- Section 892: Income of foreign governments and of international organizations
- Section 893: Compensation of employees of foreign governments or international organizations
- Section 894: Income affected by treaty
- Section 895: Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
- Section 896: Adjustment of tax on nationals, residents, and corporations of certain foreign countries
- Section 897: Disposition of investment in United States real property
- Section 898: Taxable year of certain foreign corporations