Source: http://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-N?quicktabs_8=1
Timestamp: 2013-12-18 07:56:46
Document Index: 551212435

Matched Legal Cases: ['§ 861', '§ 871', '§ 901', '§ 991', '§ 999', '§ 1012', '§ 1064', '§ 8712012112', '§ 871', '§ 8972012112', '§ 897', '§ 9042012112', '§ 9532012112', '§ 953', '§ 9542012112', '§ 954', '§ 9542012112']

26 USC Chapter 1, Subchapter N - Tax Based on Income From Sources Within or Without the United States | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
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26 USC Chapter 1, Subchapter N - Tax Based on Income From Sources Within or Without the United States
PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
(§§ 861
PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
(§§ 871
PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES
(§§ 901
PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS
(§§ 991
PART V—INTERNATIONAL BOYCOTT DETERMINATIONS
(§§ 999
Source rules and other general rules relating to foreign income.
Income from sources without the United States.
Editorially supplied. Part IV added by Pub. L. 92–178without corresponding amendment of subchapter analysis.
International boycott determinations.
1988—Pub. L. 100–647, title I, § 1012(h)(2)(D),Nov. 10, 1988, 102 Stat. 3503, substituted “Source rules and other general rules relating to foreign income” for “Determination of sources of income” in item for part I.
1976—Pub. L. 94–455, title X, § 1064(b),Oct. 4, 1976, 90 Stat. 1653, added item V.
26 USCDescription of ChangeSession YearPublic LawStatutes at Large § 8712012112-240 [Sec.] 320(a)126 Stat. 2332 § 871nt new2012112-240 [Sec.] 320(b)126 Stat. 2332 § 8972012112-240 [Sec.] 321(a)126 Stat. 2332 § 897nt new2012112-240 [Sec.] 321(b)126 Stat. 2332 § 9042012112-240 [Sec.] 104(c)(2)(K)126 Stat. 2322 § 9532012112-240 [Sec.] 322(a)126 Stat. 2332 § 953nt new2012112-240 [Sec.] 322(c)126 Stat. 2332 § 9542012112-240 [Sec.] 323(a)126 Stat. 2333 § 954nt new2012112-240 [Sec.] 323(b)126 Stat. 2333 § 9542012112-240 [Sec.] 322(b)126 Stat. 2332 LII has no control over and does not endorse any external Internet site that contains links to or references LII. U.S. Code Toolbox
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