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

• 26 U.S.C. § 861 Income From Sources Within the United States
• 26 U.S.C. § 862 Income From Sources Without the United States
• 26 U.S.C. § 863 Special Rules For Determining Source
• 26 U.S.C. § 864 Definitions and Special Rules
• 26 U.S.C. § 865 Source Rules For Personal Property Sales

Part II. Nonresident Aliens and Foreign Corporations

• Subpart A. Nonresident Alien Individuals
• Subpart B. Foreign Corporations
• Subpart C. Tax On Gross Transportation Income
• Subpart D. Miscellaneous Provisions

Part III. Income From Sources Without the United States

• Subpart A. Foreign Tax Credit
• Subpart B. Earned Income of Citizens Or Residents of United States
• Subpart C. Repealed
• Subpart D. Possessions of the United States
• Subpart E. Repealed
• Subpart F. Controlled Foreign Corporations
• Subpart G. Export Trade Corporations
• Subpart H. Repealed
• Subpart I. Admissibility of Documentation Maintained In Foreign Countries
• Subpart J. Foreign Currency Transactions

Part IV. Domestic International Sales Corporations

• Subpart A. Treatment of Qualifying Corporations
• Subpart B. Treatment of Distributions to Shareholders

Part V. International Boycott Determinations

• 26 U.S.C. § 999 Reports By Taxpayers; Determinations
• 26 U.S.C. § 1000 Reserved