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