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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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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 |
| Part II. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS |
| Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES |
| Part IV. DOMESTIC INTERNATIONAL SALES CORPORATIONS |
| Part V. INTERNATIONAL BOYCOTT DETERMINATIONS |
Amendments
1988—Pub. L. 100–647, title I, § 1012(h)(2)(D),
1976—Pub. L. 94–455, title X, § 1064(b),