United States Code · Part
Part III — Income From Sources Without The United States
26 U.S.C. pt. ptIII
- § 901 Taxes Of Foreign Countries And Of Possessions Of United States
- § 902 Repealed. Pub. L. 115–97, Title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
- § 903 Credit For Taxes In Lieu Of Income, Etc., Taxes
- § 904 Limitation On Credit
- § 905 Applicable Rules
- § 906 Nonresident Alien Individuals And Foreign Corporations
- § 907 Special Rules In Case Of Foreign Oil And Gas Income
- § 908 Reduction Of Credit For Participation In Or Cooperation With An International Boycott
- § 909 Suspension Of Taxes And Credits Until Related Income Taken Into Account
- § 911 Citizens Or Residents Of The United States Living Abroad
- § 912 Exemption For Certain Allowances
- § 913 Repealed. Pub. L. 97–34, Title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
- § 931 Income From Sources Within Guam, American Samoa, Or The Northern Mariana Islands
- § 932 Coordination Of United States And Virgin Islands Income Taxes
- § 933 Income From Sources Within Puerto Rico
- § 934 Limitation On Reduction In Income Tax Liability Incurred To The Virgin Islands
- § 935 Repealed. Pub. L. 99–514, Title Xii, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
- § 936 Repealed. Pub. L. 115–141, Div. U, Title Iv, § 401(d)(1)(c), Mar. 23, 2018, 132 Stat. 1206]
- § 937 Residence And Source Rules Involving Possessions
- § 951 Amounts Included In Gross Income Of United States Shareholders
- § 952 Subpart F Income Defined
- § 953 Insurance Income
- § 954 Foreign Base Company Income
- § 955 Repealed. Pub. L. 115–97, Title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
- § 956 Investment Of Earnings In United States Property
- § 957 Controlled Foreign Corporations; United States Persons
- § 958 Rules For Determining Stock Ownership
- § 959 Exclusion From Gross Income Of Previously Taxed Earnings And Profits
- § 960 Deemed Paid Credit For Subpart F Inclusions
- § 961 Adjustments To Basis Of Stock In Controlled Foreign Corporations And Of Other Property
- § 962 Election By Individuals To Be Subject To Tax At Corporate Rates
- § 963 Repealed. Pub. L. 94–12, Title Vi, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
- § 964 Miscellaneous Provisions
- § 965 Treatment Of Deferred Foreign Income Upon Transition To Participation Exemption System Of Taxation
- § 970 Reduction Of Subpart F Income Of Export Trade Corporations
- § 971 Definitions
- § 972 Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
- § 981 Repealed. Pub. L. 94–455, Title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]
- § 982 Admissibility Of Documentation Maintained In Foreign Countries
- § 985 Functional Currency
- § 986 Determination Of Foreign Taxes And Foreign Corporation’s Earnings And Profits
- § 987 Branch Transactions
- § 988 Treatment Of Certain Foreign Currency Transactions
- § 989 Other Definitions And Special Rules
- § 921...927 Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423]
- § 934A Repealed. Pub. L. 99–514, Title Xii, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
- § 941...943 Repealed. Pub. L. 108–357, Title I, § 101(b)(1), Oct. 22, 2004, 118 Stat. 1423]
- § 951A Net Cfc Tested Income Included In Gross Income Of United States Shareholders
- § 951B Amounts Included In Gross Income Of Foreign Controlled United States Shareholders
- § 956A Repealed. Pub. L. 104–188, Title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]