Income from sources within the United States.
Income from sources without the United States.
Special rules for determining source.
Definitions and special rules.
Source rules for personal property sales.
1988—Pub. L. 100–647, title I, §§ 1012(e)(3)(B), (h)(2)(C),
1018(u)(37),Nov. 11, 1988, 102 Stat. 3500, 3502, 3592, substituted “SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME” for “DETERMINATION OF SOURCES OF INCOME” as part I heading, substituted “Special rules for determining source” for “Items not specified in section
862” in item 863, and added item 865.
1986—Pub. L. 99–514, title XII, § 1215(b)(2),Oct. 22, 1986, 100 Stat. 2545, substituted “Definitions and special rules” for “Definitions” in item 864.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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