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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter N Tax Based on Income From Sources Within or Without the United States
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Part V INTERNATIONAL BOYCOTT DETERMINATIONS
/ Section 1000
Public Law 119-73 (01/23/2026)
26 U.S.C. § 1000
Reserved]
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26 U.S.C. § 999 — Reports by taxpayers; determinations
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26 U.S.C. § 1001 — Determination of amount of and recognition of gain or loss