US Code

Public Law 119-93 (05/19/2026)

Part I Source Rules and Other General Rules Relating to Foreign Income

Browse 0 units and 5 sections in Part I Source Rules and Other General Rules Relating to Foreign Income of Title 26.

Sections in Part I

§ 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 § 865 Source rules for personal property sales