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)
Table of Contents

View Metadata
Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

Download PDF

Subpart
A.Foreign tax credit.
B.Earned income of citizens or residents of United States.
[C.Repealed.]
D.Possessions of the United States.
[E.Repealed.]
F.Controlled foreign corporations.
[G.Repealed.] 1

        

H.Income of certain nonresident United States citizens subject to foreign community property laws.1
I.Admissibility of documentation maintained in foreign countries.
J.Foreign currency transactions.

        

Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.