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 (§§ 861–865)
- PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871–898)
- PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901–989)
- PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS (§§ 991–997)
- PART V—INTERNATIONAL BOYCOTT DETERMINATIONS (§§ 999–1000)
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.
 Editorially supplied. Part IV added by Pub. L. 92–178without corresponding amendment of subchapter analysis.
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