Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®
About Us
Don't have an account? Request a trial
  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter N

Subchapter N — Tax Based on Income From Sources Within or Without the United States (Sections 861 to 999)

Part I — Source Rules and Other General Rules Relating to Foreign Income (Sections 861 to 865)

Part II — Nonresident Aliens and Foreign Corporations (Sections 871 to 898)

Part III — Income From Sources Without the United States (Sections 901 to 989)

Part IV — Domestic International Sales Corporations (Sections 991 to 997)

Part V — International Boycott Determinations (Section 999)