Public Law 119-73 (01/23/2026)

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.

Browse units

No subordinate units are indexed for this unit.

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