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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
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
Part I. SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
§ 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
