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並前往https://www.govinfo.gov/app/details/USCODE-2010-title26/USCODE-2010-title26-subtitleA-chap1-subchapN-partII-subpartB-sec881

26 U.S.C. 881 - Tax on income of foreign corporations not ...

Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or ...

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