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.
