---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schN"
level: "subchapter"
label: "Subchapter N"
heading: "Tax Based on Income From Sources Within or Without the United States"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schN"
sections_count: 88
---

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

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Source Rules and Other General Rules Relating to Foreign Income](/usc/26/stA-ch1-schN-ptI.md)
- [Part II — Nonresident Aliens and Foreign Corporations](/usc/26/stA-ch1-schN-ptII.md)
- [Part III — Income from Sources Without the United States](/usc/26/stA-ch1-schN-ptIII.md)
- [Part IV — Domestic International Sales Corporations](/usc/26/stA-ch1-schN-ptIV.md)
- [Part V — International Boycott Determinations](/usc/26/stA-ch1-schN-ptV.md)