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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 I...
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PART I—SOURCE RULES AND OTHER GENERAL RULES REL...
PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME (§§ 861 – 865)
§ 861. Income from sources within the United States
§ 862. Income from sources without the United States
§ 863. Special rules for determining source
§ 864. Definitions and special rules
§ 865. Source rules for personal property sales