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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART II
NOTES:
Subpart
A.
Nonresident alien individuals.
B.
Foreign corporations.
C.
Tax on gross transportation income.
D.
Miscellaneous provisions.
Amendments
1986—Pub. L. 99–514, title XII, § 1212(b)(2), Oct. 22, 1986, 100 Stat. 2538, added item for subpart C and redesignated item for former subpart C as D.
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