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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (Sections 861 - 1000)
Part III - Income From Sources Without the United States (Sections 901 - 989)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subpart A - Foreign Tax Credit (Sections 901 - 909)
- Table of Contents
- Front Matter
- Sec. 901 - Taxes of foreign countries and of possessions of United States
- Sec. 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
- Sec. 903 - Credit for taxes in lieu of income, etc., taxes
- Sec. 904 - Limitation on credit
- Sec. 905 - Applicable rules
- Sec. 906 - Nonresident alien individuals and foreign corporations
- Sec. 907 - Special rules in case of foreign oil and gas income
- Sec. 908 - Reduction of credit for participation in or cooperation with an international boycott
- Sec. 909 - Suspension of taxes and credits until related income taken into account
- Subpart B - Earned Income of Citizens or Residents of United States (Sections 911 - 913)
- Subpart C - Repealed (Sections 921 - 927)
- Subpart D - Possessions of the United States (Sections 931 - 937)
- Table of Contents
- Front Matter
- Sec. 931 - Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- Sec. 932 - Coordination of United States and Virgin Islands income taxes
- Sec. 933 - Income from sources within Puerto Rico
- Sec. 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands
- Sec. 934A - Repealed. Pub. L. 99-514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
- Sec. 935 - Repealed. Pub. L. 99-514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594
- Sec. 936 - Puerto Rico and possession tax credit
- Sec. 937 - Residence and source rules involving possessions
- Subpart E - Repealed (Sections 941 - 943)
- Subpart F - Controlled Foreign Corporations (Sections 951 - 965)
- Table of Contents
- Front Matter
- Sec. 951 - Amounts included in gross income of United States shareholders
- Sec. 952 - Subpart F income defined
- Sec. 953 - Insurance income
- Sec. 954 - Foreign base company income
- Sec. 955 - Withdrawal of previously excluded subpart F income from qualified investment
- Sec. 956 - Investment of earnings in United States property
- Sec. 956A - Repealed. Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
- Sec. 957 - Controlled foreign corporations; United States persons
- Sec. 958 - Rules for determining stock ownership
- Sec. 959 - Exclusion from gross income of previously taxed earnings and profits
- Sec. 960 - Special rules for foreign tax credit
- Sec. 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
- Sec. 962 - Election by individuals to be subject to tax at corporate rates
- Sec. 963 - Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58
- Sec. 964 - Miscellaneous provisions
- Sec. 965 - Temporary dividends received deduction
- Subpart G - Export Trade Corporations (Sections 970 - 972)
- Subpart H - Repealed (Sections 981 - 981)
- Subpart I - Admissibility of Documentation Maintained in Foreign Countries (Sections 982 - 982)
- Subpart J - Foreign Currency Transactions (Sections 985 - 989)
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