SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

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Section
861

Income from sources within the United States

Section
862

Income from sources without the United States

Section
863

Special rules for determining source

Section
864

Definitions and special rules

Section
865

Source rules for personal property sales