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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 |
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Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES |
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SubPart I. Admissibility of Documentation Maintained in Foreign Countries |
| § 982. Admissibility of documentation maintained in foreign countries |
Amendments
1982—Pub. L. 97–248, title III, § 337(a),