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Subchapter N⁠—Tax Based on Income From Sources Within or Without the United States — Front Matter

Chap.Sec.
I.Source rules and other general rules relating to foreign income.
II.Nonresident aliens and foreign corporations.
III.Income from sources without the United States.
IV.Domestic international sales corporations. 1 1  Editorially supplied. Part IV added by Pub. L. 92–178 without corresponding amendment of subchapter analysis.
V.International boycott determinations.

Editorial Notes

Amendments

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.