Subpart D Miscellaneous Provisions

Sections in Subpart D

• § 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