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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter N—Tax Based on Income From Sources W...
Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861 – 1000)
PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME (§§ 861 – 865)
PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871 – 898)
PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901 – 989)
PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS (§§ 991 – 997)
PART V—INTERNATIONAL BOYCOTT DETERMINATIONS (§§ 999 – 1000)