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.
II.
Nonresident aliens and foreign corporations.
III.
Income from sources without the United States.
IV.
Domestic international sales corporations.1

        

V.
International boycott determinations.

        

Editorial Notes

Amendments

1988—Pub. L. 100–647, title I, §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, §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.