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

United States Code
the United States Government
Title 26, Subtitle A, Chapter 1, Subchapter N, Part I. Source rules and other general rules relating to foreign income
114182United States CodeTitle 26, Subtitle A, Chapter 1, Subchapter N, Part I. Source rules and other general rules relating to foreign incomethe 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
Part I—Source rules and other general rules relating to foreign income

Amendments edit

1988 edit

Pub. L. 100-647, title I, Secs. 1012(e)(3)(B), (h)(2)(C), 1018(u)(37), Nov. 11, 1988, 102 Stat. 3500, 3502, 3592, substituted "SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME" for "DETERMINATION OF SOURCES OF INCOME" as part I heading, substituted "Special rules for determining source" for "Items not specified in section 861 or 862" in item 863, and added item 865.

1986 edit

Pub. L. 99-514, title XII, Sec. 1215(b)(2), Oct. 22, 1986, 100 Stat. 2545, substituted "Definitions and special rules" for "Definitions" in item 864.