U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter N—Tax Based on Income From…Title 26PartPart I—Source Rules and Other General Rules Relating to Foreign IncomeContents§ 861. Income from sources within the United States§ 862. Income from sources without the United States§ 863. Special rules for determining source§ 864. Definitions and special rules§ 865. Source rules for personal property sales