26 USC Subtitle A, CHAPTER 1, Subchapter N, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

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PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

Sec.

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.

Amendments

1988- Pub. L. 100–647, title I, §§1012(e)(3)(B), (h)(2)(C), 1018(u)(37), Nov. 11, 1988, 102 Stat. 3500 , 3502, 3592, substituted "SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME" for "DETERMINATION OF SOURCES OF INCOME" as part I heading, substituted "Special rules for determining source" for "Items not specified in section 861 or 862" in item 863, and added item 865.

1986- Pub. L. 99–514, title XII, §1215(b)(2), Oct. 22, 1986, 100 Stat. 2545 , substituted "Definitions and special rules" for "Definitions" in item 864.

Part Referred to in Other Sections

This part is referred to in sections 306, 818, 901, 905 of this title.