US CODE: Title 26,PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

§ 861. Income from sources within the United States

§ 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

Donations cover only 20% of our costs.

LII has no control over and does not endorse any external Internet site that contains links to or references LII.