U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000) > PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871—898) > Subpart B—Foreign Corporations (§§ 881—885)