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26 U.S.C. § 860h-860l
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Nearby current sections
- § 860E — Treatment of income in excess of daily accruals on residual interests
- § 860F — Other rules
- § 860G — Other definitions and special rules
- § 860H to 860L — Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004, 118 Stat. 1593]
- § 861 — Income from sources within the United States
- § 862 — Income from sources without the United States
- § 863 — Special rules for determining source
- § 864 — Definitions and special rules