Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES, SubChapter N. Tax Based on Income From Sources Within or Without the United States, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

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 III. INCOME FROM SOURCES WITHOUT THE UNITED STATES

SubPart A. Foreign Tax Credit

§ 901. Taxes of foreign countries and of possessions of United States

§ 902. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

§ 903. Credit for taxes in lieu of income, etc., taxes

§ 904. Limitation on credit

§ 905. Applicable rules

§ 906. Nonresident alien individuals and foreign corporations

§ 907. Special rules in case of foreign oil and gas income

§ 908. Reduction of credit for participation in or cooperation with an international boycott

§ 909. Suspension of taxes and credits until related income taken into account

SubPart B. Earned Income of Citizens or Residents of United States

§ 911. Citizens or residents of the United States living abroad

§ 912. Exemption for certain allowances

§ 913. Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194

SubPart C. Repealed

§ 921 to 927. Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423

SubPart D. Possessions of the United States

§ 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands

§ 932. Coordination of United States and Virgin Islands income taxes

§ 933. Income from sources within Puerto Rico

§ 934. Limitation on reduction in income tax liability incurred to the Virgin Islands

§ 934A. Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599

§ 935. Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594

§ 936. Puerto Rico and possession tax credit

§ 937. Residence and source rules involving possessions

SubPart E. Repealed

§ 941 to 943. Repealed. Pub. L. 108–357, title I, § 101(b)(1), Oct. 22, 2004, 118 Stat. 1423

SubPart F. Controlled Foreign Corporations

§ 951. Amounts included in gross income of United States shareholders

§ 952. Subpart F income defined

§ 953. Insurance income

§ 954. Foreign base company income

§ 955. Withdrawal of previously excluded subpart F income from qualified investment

§ 956. Investment of earnings in United States property

§ 956A. Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825

§ 957. Controlled foreign corporations; United States persons

§ 958. Rules for determining stock ownership

§ 959. Exclusion from gross income of previously taxed earnings and profits

§ 960. Special rules for foreign tax credit

§ 961. Adjustments to basis of stock in controlled foreign corporations and of other property

§ 962. Election by individuals to be subject to tax at corporate rates

§ 963. Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58

§ 964. Miscellaneous provisions

§ 965. Temporary dividends received deduction

SubPart G. Export Trade Corporations

§ 970. Reduction of subpart F income of export trade corporations

§ 971. Definitions

§ 972. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784

SubPart H. Repealed

§ 981. Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614

SubPart I. Admissibility of Documentation Maintained in Foreign Countries

§ 982. Admissibility of documentation maintained in foreign countries

SubPart J. Foreign Currency Transactions

§ 985. Functional currency

§ 986. Determination of foreign taxes and foreign corporation’s earnings and profits

§ 987. Branch transactions

§ 988. Treatment of certain foreign currency transactions

§ 989. Other definitions and special rules

Amendments

2004—Pub. L. 108–357, title I, § 101(b)(2), Oct. 22, 2004, 118 Stat. 1423, struck out item for subpart E “Qualifying foreign trade income”.

2000—Pub. L. 106–519, § 4(8), Nov. 15, 2000, 114 Stat. 2433, struck out item for subpart C “Taxation of foreign sales corporations”.

Pub. L. 106–519, § 4(7), Nov. 15, 2000, 114 Stat. 2433, added item for subpart E and directed that former item for subpart E be struck out, which could not be executed because the item for subpart E had previously been struck out by Pub. L. 94–455, § 1053(d)(5). See 1976 Amendment note below.

1986—Pub. L. 99–514, title XII, § 1261(d), Oct. 22, 1986, 100 Stat. 2591, added item for subpart J.

1984—Pub. L. 98–369, div. A, title VIII, § 802(c)(4), July 18, 1984, 98 Stat. 999, added item for subpart C.

1982—Pub. L. 97–248, title III, § 337(b), Sept. 3, 1982, 96 Stat. 630, added item for subpart I.

1978—Pub. L. 95–615, § 202(g)(4), formerly § 202(f)(4), Nov. 8, 1978, 92 Stat. 3100, renumbered Pub. L. 96–222, title I, § 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223, inserted in item for subpart B “or residents” after “citizens.”

1976—Pub. L. 94–455, title X, § 1012(b)(3)(B), Oct. 4, 1976, 90 Stat. 1614, struck out item for subpart G “Export Trade Corporation” from analysis without a corresponding repeal of text in such subpart. The amendment probably should have struck out item for subpart H.

Pub. L. 94–455, title X, §§ 1052(c)(7), 1053(d)(5), Oct. 4, 1976, 90 Stat. 1648, 1649, struck out item for subpart C, relating to Western Hemisphere trade corporations, effective for taxable years beginning after Dec. 31, 1979, and item for subpart E, relating to China Trade Act corporations, effective for taxable years beginning after Dec. 31, 1977.

1966—Pub. L. 89–809, title I, § 105(e)(2), Nov. 13, 1966, 80 Stat. 1567, added item for subpart H.

1962—Pub. L. 87–834, § 12(b)(3), Oct. 16, 1962, 76 Stat. 1031, added items for subparts F and G.