26 USC Subpart D
Miscellaneous Provisions
October 30, 2020
§
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