Part III. Income From Sources Without the United States
Subpart A. Foreign Tax Credit
- 26 U.S.C. § 901 Taxes of Foreign Countries and of Possessions of United States
- 26 U.S.C. § 902 Repealed
- 26 U.S.C. § 903 Credit For Taxes In Lieu of Income, Etc., Taxes
- 26 U.S.C. § 904 Limitation On Credit
- 26 U.S.C. § 905 Applicable Rules
- 26 U.S.C. § 906 Nonresident Alien Individuals and Foreign Corporations
- 26 U.S.C. § 907 Special Rules In Case of Foreign Oil and Gas Income
- 26 U.S.C. § 908 Reduction of Credit For Participation In Or Cooperation With an International Boycott
- 26 U.S.C. § 909 Suspension of Taxes and Credits Until Related Income Taken Into Account
Subpart B. Earned Income of Citizens Or Residents of United States
Subpart C. Repealed
Subpart D. Possessions of the United States
- 26 U.S.C. § 931 Income From Sources Within Guam, American Samoa, Or the Northern Mariana Islands
- 26 U.S.C. § 932 Coordination of United States and Virgin Islands Income Taxes
- 26 U.S.C. § 933 Income From Sources Within Puerto Rico
- 26 U.S.C. § 934 Limitation On Reduction In Income Tax Liability Incurred to the Virgin Islands
- 26 U.S.C. § 934A Repealed
- 26 U.S.C. § 935 Repealed
- 26 U.S.C. § 936 Repealed
- 26 U.S.C. § 937 Residence and Source Rules Involving Possessions
Subpart E. Repealed
Subpart F. Controlled Foreign Corporations
- 26 U.S.C. § 951 Amounts Included In Gross Income of United States Shareholders
- 26 U.S.C. § 951A Global Intangible Low-Taxed Income Included In Gross Income of United States Shareholders
- 26 U.S.C. § 952 Subpart F Income Defined
- 26 U.S.C. § 953 Insurance Income
- 26 U.S.C. § 954 Foreign Base Company Income
- 26 U.S.C. § 955 Repealed
- 26 U.S.C. § 956 Investment of Earnings In United States Property
- 26 U.S.C. § 956A Repealed
- 26 U.S.C. § 957 Controlled Foreign Corporations; United States Persons
- 26 U.S.C. § 958 Rules For Determining Stock Ownership
- 26 U.S.C. § 959 Exclusion From Gross Income of Previously Taxed Earnings and Profits
- 26 U.S.C. § 960 Deemed Paid Credit For Subpart F Inclusions
- 26 U.S.C. § 961 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property
- 26 U.S.C. § 962 Election By Individuals to Be Subject to Tax At Corporate Rates
- 26 U.S.C. § 963 Repealed
- 26 U.S.C. § 964 Miscellaneous Provisions
- 26 U.S.C. § 965 Treatment of Deferred Foreign Income Upon Transition to Participation Exemption System of Taxation
Subpart G. Export Trade Corporations
Subpart H. Repealed
Subpart I. Admissibility of Documentation Maintained In Foreign Countries
Subpart J. Foreign Currency Transactions