Part III — Income from Sources Without the United States
- Subpt. A Foreign Tax Credit §§901 to 909
- Subpt. B Earned Income of Citizens or Residents of United States §§911 to 913
- Subpt. C Repealed §§921 to 927
- Subpt. D Possessions of the United States §§931 to 937
- Subpt. E Repealed §§941 to 943
- Subpt. F Controlled Foreign Corporations §§951 to 965
- Subpt. G Export Trade Corporations §§970 to 972
- Subpt. H Repealed §981
- Subpt. I Admissibility of Documentation Maintained in Foreign Countries §982
- Subpt. J Foreign Currency Transactions §§985 to 989