<section id="cwhz-0000001"><p>[Added by <a href="/lr/resolve/td-9572/czty" id="cwhz-0000003" title="T.D. 9572">T.D. 9572</a>, 77 FR 3108-3111, Jan. 23, 2012. Removed by <a href="/lr/resolve/td-9648/cyyp" id="cwhz-0000004" title="T.D. 9648">T.D. 9648</a>, 78 FR 73079-73083, Dec. 5, 2013.]</p> </section>

<p>Sec. 1.881-2T  Taxation of foreign corporations not engaged in U.S. business (temporary). [Removed]</p>

Sec. 1.881-2T Taxation of foreign corporations not engaged in U.S. business (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpgf"><b>section 881</b></a></p> </div>