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

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
Part I—Source rules and other general rules relating to foreign income

• Section 861—Income from sources within the United States
• Section 862—Income from sources without the United States
• Section 863—Special rules for determining source
• Section 864—Definitions and special rules
• Section 865—Source rules for personal property sales

Amendments

1988

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

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.