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

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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



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.


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.