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26 U.S. Code Subtitle A Chapter 1 Subchapter N Part I - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME | U.S. Code | US Law | LII / Legal Information Institute
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26 U.S. Code Subtitle A Chapter 1 Subchapter N Part I - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
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Editorial Notes
Amendments
1988—Pub. L. 100–647, title I, §§ 1012(e)(3)(B), (h)(2)(C), 1018(u)(37), Nov. 10, 1988, 102 Stat. 3500, 3502, 3592, substituted “SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME” for “DETERMINATION OF SOURCES OF INCOME” as part I heading, substituted “Special rules for determining source” for “Items not specified in section 861 or 862” in item 863, and added item 865.
1986—Pub. L. 99–514, title XII, § 1215(b)(2), Oct. 22, 1986, 100 Stat. 2545, substituted “Definitions and special rules” for “Definitions” in item 864.