United States Code · Section

§ 913 — Repealed. Pub. L. 97–34, Title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]

26 U.S.C. § 913

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26 U.S.C. § 912 26 U.S.C. § 931

Implementing Regulations

§ 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
26 C.F.R. § 1.981-1
§ 1.953-2 Actual United States risks.
26 C.F.R. § 1.953-2