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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (§§ 861 - 1000)
Part III - INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901 - 989)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | 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 III - INCOME FROM SOURCES WITHOUT THE UNITED STATES |
Contains | sections 901 to 989 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subpart A - Foreign Tax Credit (§§ 901 - 909)
- Table Of Contents
- Front Matter
- Section 901 - Taxes of foreign countries and of possessions of United States
- Section 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
- Section 903 - Credit for taxes in lieu of income, etc., taxes
- Section 904 - Limitation on credit
- Section 905 - Applicable rules
- Section 906 - Nonresident alien individuals and foreign corporations
- Section 907 - Special rules in case of foreign oil and gas income
- Section 908 - Reduction of credit for participation in or cooperation with an international boycott
- Section 909 - Suspension of taxes and credits until related income taken into account
- Subpart B - Earned Income of Citizens or Residents of United States (§§ 911 - 913)
- Subpart C - Repealed (§§ 921 - 927)
- Subpart D - Possessions of the United States (§§ 931 - 937)
- Table Of Contents
- Front Matter
- Section 931 - Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- Section 932 - Coordination of United States and Virgin Islands income taxes
- Section 933 - Income from sources within Puerto Rico
- Section 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands
- Section 934A - Repealed. Pub. L. 99-514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
- Section 935 - Repealed. Pub. L. 99-514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594
- Section 936 - Puerto Rico and possession tax credit
- Section 937 - Residence and source rules involving possessions
- Subpart E - Repealed (§§ 941 - 943)
- Subpart F - Controlled Foreign Corporations (§§ 951 - 965)
- Table Of Contents
- Front Matter
- Section 951 - Amounts included in gross income of United States shareholders
- Section 952 - Subpart F income defined
- Section 953 - Insurance income
- Section 954 - Foreign base company income
- Section 955 - Withdrawal of previously excluded subpart F income from qualified investment
- Section 956 - Investment of earnings in United States property
- Section 956A - Repealed. Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
- Section 957 - Controlled foreign corporations; United States persons
- Section 958 - Rules for determining stock ownership
- Section 959 - Exclusion from gross income of previously taxed earnings and profits
- Section 960 - Special rules for foreign tax credit
- Section 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
- Section 962 - Election by individuals to be subject to tax at corporate rates
- Section 963 - Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58
- Section 964 - Miscellaneous provisions
- Section 965 - Temporary dividends received deduction
- Subpart G - Export Trade Corporations (§§ 970 - 972)
- Subpart H - Repealed (§§ 981)
- Subpart I - Admissibility of Documentation Maintained in Foreign Countries (§§ 982)
- Subpart J - Foreign Currency Transactions (§§ 985 - 989)
- Table Of Contents
- Front Matter
- Section 985 - Functional currency
- Section 986 - Determination of foreign taxes and foreign corporation's earnings and profits
- Section 987 - Branch transactions
- Section 988 - Treatment of certain foreign currency transactions
- Section 989 - Other definitions and special rules
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