26 U.S. Code Chapter 1, Subchapter N - Tax Based on Income From Sources Within or Without the United States

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Part I. Source rules and other general rules relating to foreign income. II. Nonresident aliens and foreign corporations. III. Income from sources without the United States. IV. Domestic international sales corporations. [1]    Editorially supplied. Part IV added by Pub. L. 92–178without corresponding amendment of subchapter analysis. V. International boycott determinations.
Amendments

1988—Pub. L. 100–647, title I, § 1012(h)(2)(D),Nov. 10, 1988, 102 Stat. 3503, substituted “Source rules and other general rules relating to foreign income” for “Determination of sources of income” in item for part I.
1976—Pub. L. 94–455, title X, § 1064(b),Oct. 4, 1976, 90 Stat. 1653, added item V.


Footnotes
[1]  Editorially supplied. Part IV added by Pub. L. 92–178without corresponding amendment of subchapter analysis.

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 8712012112-240 [Sec.] 320(a)126 Stat. 2332
§ 871nt new2012112-240 [Sec.] 320(b)126 Stat. 2332
§ 8972012112-240 [Sec.] 321(a)126 Stat. 2332
§ 897nt new2012112-240 [Sec.] 321(b)126 Stat. 2332
§ 9042012112-240 [Sec.] 104(c)(2)(K)126 Stat. 2322
§ 9532012112-240 [Sec.] 322(a)126 Stat. 2332
§ 953nt new2012112-240 [Sec.] 322(c)126 Stat. 2332
§ 9542012112-240 [Sec.] 323(a)126 Stat. 2333
§ 954nt new2012112-240 [Sec.] 323(b)126 Stat. 2333
§ 9542012112-240 [Sec.] 322(b)126 Stat. 2332

 

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