26 USC Subtitle A, CHAPTER 1, Subchapter N, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

Jump To: MiscellaneousAmendments

PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

Sec.

861.

Income from sources within the United States.

862.

Income from sources without the United States.

863.

Special rules for determining source.

864.

Definitions and special rules.

865.

Source rules for personal property sales.

Editorial Notes

Amendments

1988- Pub. L. 100–647, title I, §§1012(e)(3)(B), (h)(2)(C), 1018(u)(37), Nov. 10, 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- Pub. L. 99–514, title XII, §1215(b)(2), Oct. 22, 1986, 100 Stat. 2545 , substituted "Definitions and special rules" for "Definitions" in item 864.