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Home / Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter N Tax Based on Income From Sources Within or Without the United States / Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

Public Law 119-73 (01/23/2026)

Part II Nonresident Aliens and Foreign Corporations

Browse 4 subparts and 0 sections in Part II Nonresident Aliens and Foreign Corporations of Title 26.

Browse subparts

Subpart A Nonresident Alien Individuals
Subpart B Foreign Corporations
Subpart C Tax on Gross Transportation Income
Subpart D Miscellaneous Provisions

Previous part Part I SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME Next part Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES

Legal citation 26 U.S.C. Part II Nonresident Aliens and Foreign Corporations

Web citation

US Code, Part II Nonresident Aliens and Foreign Corporations, Title 26, https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/n/part/ii. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/n/part/ii