Subpart A — Foreign Tax Credit (Sections 901 to 909)
Subpart B — Earned Income of Citizens or Residents of United States (Sections 911 to 912)
Subpart C — Taxation of foreign sales corporations (Sections 921 to 927) [Repealed]
Subpart D — Possessions of the United States (Sections 931 to 937)
Subpart E — Qualifying Foreign Trade Income (Sections 941 to 943) [Repealed]
Subpart F — Controlled Foreign Corporations (Sections 951 to 965)
Subpart G — Export Trade Corporations (Sections 970 to 971)
Subpart I — Admissibility of Documentation Maintained in Foreign Countries (Section 982)
Subpart J — Foreign Currency Transactions (Sections 985 to 989)
