Subchapter N — Tax Based on Income From Sources Within or Without the United States

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• Pt. I Source Rules and Other General Rules Relating to Foreign Income §§861 to 865
• Pt. II Nonresident Aliens and Foreign Corporations §§871 to 898
• Pt. III Income from Sources Without the United States §§901 to 989
• Pt. IV Domestic International Sales Corporations §§991 to 997
• Pt. V International Boycott Determinations §§999 to 1000