PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871—898)
- Subpart A—Nonresident Alien Individuals (§§ 871—879)
- Subpart B—Foreign Corporations (§§ 881—885)
- Subpart C—Tax on Gross Transportation Income (§ 887)
- Subpart D—Miscellaneous Provisions (§§ 891—898)