---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schN/ptV"
level: "part"
label: "Part V"
heading: "International Boycott Determinations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schN-ptV"
sections_count: 2
---

# Part V — International Boycott Determinations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter N — Tax Based on Income From Sources Within or Without the United States

## Sections

- [§999. Reports by taxpayers; determinations](/usc/26/999.md)
- [§1000. Reserved](/usc/26/1000.md)