Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES
- SUBPART A [§ 901 - § 909] - Foreign Tax Credit
- SUBPART B [§ 911 - § 913] - Earned Income of Citizens or Residents of United States
- SUBPART C [§ 921 - § 927] - Repealed]
- SUBPART D [§ 931 - § 937] - Possessions of the United States
- SUBPART E [§ 941 - § 943] - Repealed]
- SUBPART F [§ 951 - § 965] - Controlled Foreign Corporations
- SUBPART G [§ 970 - § 972] - Export Trade Corporations
- SUBPART H [§ 981 - § 981] - Repealed]
- SUBPART I [§ 982 - § 982] - Admissibility of Documentation Maintained in Foreign Countries
- SUBPART J [§ 985 - § 989] - Foreign Currency Transactions