Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 878
Foreign educational, charitable, and certain other exempt organizations
Official textgovinfo.govlast amended
For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.
Source: view the official text
Nearby sections (25 sections)
- 862 · Income from sources without the United States
- 863 · Special rules for determining source
- 864 · Definitions and special rules
- 865 · Source rules for personal property sales
- 871 · Tax on nonresident alien individuals
- 872 · Gross income
- 873 · Deductions
- 874 · Allowance of deductions and credits
- 875 · Partnerships; beneficiaries of estates and trusts
- 876 · Alien residents of Puerto Rico, Guam, American Samoa, or the…
- 877 · Expatriation to avoid tax
- 877A · Tax responsibilities of expatriation
- 878 · Foreign educational, charitable, and certain other exempt…
- 879 · Tax treatment of certain community income in the case of…
- 881 · Tax on income of foreign corporations not connected with United…
- 882 · Tax on income of foreign corporations connected with United…
- 883 · Exclusions from gross income
- 884 · Branch profits tax
- 885 · Cross references
- 887 · Imposition of tax on gross transportation income of nonresident…
- 891 · Doubling of rates of tax on citizens and corporations of certain…
- 892 · Income of foreign governments and of international organizations
- 893 · Compensation of employees of foreign governments or international…
- 894 · Income affected by treaty
- 895 · Income derived by a foreign central bank of issue from…