Subchapter N. Tax Based on Income From Sources Within or Without the United States

• PART I [§ 861 - § 865] - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
• PART II [§ 871 - § 898] - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
• PART III [§ 901 - § 989] - INCOME FROM SOURCES WITHOUT THE UNITED STATES
• PART IV [§ 991 - § 997] - DOMESTIC INTERNATIONAL SALES CORPORATIONS
• PART V [§ 999 - § 1000] - INTERNATIONAL BOYCOTT DETERMINATIONS