Menu
Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 878 Foreign educational, charitable, and certain other exempt organizations

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter N -- Tax Based on Income from Sources Within or Without the United States
  • Part II -- Nonresident aliens and foreign corporations
  • Subpart A -- Nonresident alien individuals

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

Copy RID