26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart E: 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 III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart E-Qualifying Foreign Trade Income

Jump To: Prior Provisions

Subpart E-Qualifying Foreign Trade Income

Sec.

941.

Qualifying foreign trade income.

942.

Foreign trading gross receipts.

943.

Other definitions and special rules.

Prior Provisions

A prior subpart E, consisting of sections 941 to 943 of this title, related to China Trade Act corporations, prior to repeal by Pub. L. 94–455, title X, §1053(c), (e), Oct. 4, 1976, 90 Stat. 1649 , effective with respect to taxable years beginning after Dec. 31, 1977.

Subpart Referred to in Other Sections

This subpart is referred to in section 114 of this title.