U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— Tax Based on Income From Sources Within or Without the United States › Part PART II— NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— Nonresident Alien Individuals

26 U.S.C. § 878

Foreign educational, charitable, and certain other exempt organizations

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For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.