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

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United States Code
the United States Government
Title 26, Subtitle A, Chapter 1, Subchapter N. Tax based on income from sources within or without the United States
See Cornell Law School

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



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.


Pub. L. 94-455, title X, Sec. 1064(b), Oct. 4, 1976, 90 Stat. 1653, added item V.


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