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Subpart A—Foreign Tax Credit
Subpart B—Earned Income of Citizens or Residents of United States
[Subpart C—Repealed]
Subpart D—Possessions of the United States
[Subpart E—Repealed]
Subpart F—Controlled Foreign Corporations
Subpart G—Export Trade Corporations
[Subpart H—Repealed]
Subpart I—Admissibility of Documentation Maintained in Foreign Countries
Subpart J—Foreign Currency Transactions
PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES
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