Notes on tax based on income from sources within or without the united states : US Code - Notes

Search Notes on tax based on income from sources within or without the united states : US Code - Notes

Part
I. Source rules and other general rules relating to
foreign income.
II. Nonresident aliens and foreign corporations.
III. Income from sources without the United States.
IV. Domestic international sales corporations.(!1)
V. International boycott determinations.

AMENDMENTS
1988 - Pub. L. 100-647, title I, Sec. 1012(h)(2)(D), Nov. 10,
1988, 102 Stat. 3503, substituted "Source rules and other general
rules relating to foreign income" for "Determination of sources of
income" in item for part I.
1976 - Pub. L. 94-455, title X, Sec. 1064(b), Oct. 4, 1976, 90
Stat. 1653, added item V.

(!1) Editorially supplied. Part IV added by Pub. L. 92-178 without
corresponding amendment of subchapter analysis.