US Code
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

§ 861. Income from sources within the United States - (a) Gross income from sources within United StatesThe following items...

§ 862. Income from sources without the United States - (a) Gross income from sources without United StatesThe following items...

§ 863. Special rules for determining source - (a) Allocation under regulationsItems of gross income, expenses, losses, and...

§ 864. Definitions and special rules - (a) ProducedFor purposes of this part, the term “produced” includes...

§ 865. Source rules for personal property sales - (a) General ruleExcept as otherwise provided in this section, income...

PART II— NONRESIDENT ALIENS AND FOREIGN CORPORATIONS -

PART III— INCOME FROM SOURCES WITHOUT THE UNITED STATES -

PART IV— DOMESTIC INTERNATIONAL SALES CORPORATIONS -

PART V— INTERNATIONAL BOYCOTT DETERMINATIONS

§ 999. Reports by taxpayers; determinations - (a) International boycott reports by taxpayers(1) Report requiredIf any person,...

[§ 1000. Reserved] -