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… / Part III—Income from Sources Without the…Title 26SubpartSubpart I—Admissibility of Documentation Maintained in Foreign CountriesContents§ 982. Admissibility of documentation maintained in foreign countries
