United States Code/Title 26/Chapter 1/Subchapter N

by the United States Government

Title 26—Internal Revenue Code
Subtitle A—Income Taxes
Chapter 1—Normal Taxes and Surtaxes
Subchapter N—Tax Based on Income from Sources Within or Without the United States

• (1/5) Part I—Source rules and other general rules relating to foreign income
• Part II—Nonresident aliens and foreign corporations
• Part III—Income from sources without the United States
• Part IV—Domestic international sales corporations^[1]
• Part V—International boycott determinations

Amendments

1988

Pub. L. 100-647, title I, Sec. 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, Sec. 1064(b), Oct. 4, 1976, 90 Stat. 1653, added item V.

Note

1. Editorially supplied. Part IV added by Pub. L. 92-178 without corresponding amendment of subchapter analysis.