Title 26Subchapter

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

Contents

  1. Part I—Source Rules and Other General Rules Relating to Foreign Income
  2. Part II—Nonresident Aliens and Foreign Corporations
  3. Part III—Income from Sources Without the United States
  4. Part IV—Domestic International Sales Corporations
  5. Part V—International Boycott Determinations