INTERNAL REVENUE CODE OF 1986
Index » Subtitle A » Chapter 1 » Subchapter N
Subtitle A. Income Taxes (§§ 1-1564)
CHAPTER 1. NORMAL TAXES AND SURTAXES
Subchapter N. Tax Based on Income From Sources Within or Without the United States
Current through February 18, 2024 (Pub. L. 118-39)
The following list shows all sections of subchapter N (Tax Based on Income From Sources Within or Without the United States) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 861 | Income from sources within the United States |
| I.R.C. 862 | Income from sources without the United States |
| I.R.C. 863 | Special rules for determining source |
| I.R.C. 864 | Definitions and special rules |
| I.R.C. 865 | Source rules for personal property sales |
| I.R.C. 871 | Tax on nonresident alien individuals |
| I.R.C. 872 | Gross income |
| I.R.C. 873 | Deductions |
| I.R.C. 874 | Allowance of deductions and credits |
| I.R.C. 875 | Partnerships; beneficiaries of estates and trusts |
| I.R.C. 876 | Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands |
| I.R.C. 877 | Expatriation to avoid tax |
| I.R.C. 877A | Tax responsibilities of expatriation |
| I.R.C. 878 | Foreign educational, charitable, and certain other exempt organizations |
| I.R.C. 879 | Tax treatment of certain community income in the case of nonresident alien individuals |
| I.R.C. 881 | Tax on income of foreign corporations not connected with United States business |
| I.R.C. 882 | Tax on income of foreign corporations connected with United States business |
| I.R.C. 883 | Exclusions from gross income |
| I.R.C. 884 | Branch profits tax |
| I.R.C. 885 | Cross references |
| I.R.C. 887 | Imposition of tax on gross transportation income of nonresident aliens and foreign corporations |
| I.R.C. 891 | Doubling of rates of tax on citizens and corporations of certain foreign countries |
| I.R.C. 892 | Income of foreign governments and of international organizations |
| I.R.C. 893 | Compensation of employees of foreign governments or international organizations |
| I.R.C. 894 | Income affected by treaty |
| I.R.C. 895 | Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits |
| I.R.C. 896 | Adjustment of tax on nationals, residents, and corporations of certain foreign countries |
| I.R.C. 897 | Disposition of investment in United States real property |
| I.R.C. 898 | Taxable year of certain foreign corporations |
| I.R.C. 901 | Taxes of foreign countries and of possessions of United States |
| I.R.C. 902 | Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221 |
| I.R.C. 903 | Credit for taxes in lieu of income, etc., taxes |
| I.R.C. 904 | Limitation on credit |
| I.R.C. 905 | Applicable rules |
| I.R.C. 906 | Nonresident alien individuals and foreign corporations |
| I.R.C. 907 | Special rules in case of foreign oil and gas income |
| I.R.C. 908 | Reduction of credit for participation in or cooperation with an international boycott |
| I.R.C. 909 | Suspension of taxes and credits until related income taken into account |
| I.R.C. 911 | Citizens or residents of the United States living abroad |
| I.R.C. 912 | Exemption for certain allowances |
| I.R.C. 913 | Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194 |
| I.R.C. 921 to 927 | Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114 Stat. 2423 |
| I.R.C. 931 | Income from sources within Guam, American Samoa, or the Northern Mariana Islands |
| I.R.C. 932 | Coordination of United States and Virgin Islands income taxes |
| I.R.C. 933 | Income from sources within Puerto Rico |
| I.R.C. 934 | Limitation on reduction in income tax liability incurred to the Virgin Islands |
| I.R.C. 934A | Repealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599 |
| I.R.C. 935 | Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594 |
| I.R.C. 936 | Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206 |
| I.R.C. 937 | Residence and source rules involving possessions |
| I.R.C. 941 to 943 | Repealed. Pub. L. 108–357, title I, §101(b)(1), Oct. 22, 2004, 118 Stat. 1423 |
| I.R.C. 951 | Amounts included in gross income of United States shareholders |
| I.R.C. 951A | Global intangible low-taxed income included in gross income of United States shareholders |
| I.R.C. 952 | Subpart F income defined |
| I.R.C. 953 | Insurance income |
| I.R.C. 954 | Foreign base company income |
| I.R.C. 955 | Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217 |
| I.R.C. 956 | Investment of earnings in United States property |
| I.R.C. 956A | Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825 |
| I.R.C. 957 | Controlled foreign corporations; United States persons |
| I.R.C. 958 | Rules for determining stock ownership |
| I.R.C. 959 | Exclusion from gross income of previously taxed earnings and profits |
| I.R.C. 960 | Deemed paid credit for subpart F inclusions |
| I.R.C. 961 | Adjustments to basis of stock in controlled foreign corporations and of other property |
| I.R.C. 962 | Election by individuals to be subject to tax at corporate rates |
| I.R.C. 963 | Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58 |
| I.R.C. 964 | Miscellaneous provisions |
| I.R.C. 965 | Treatment of deferred foreign income upon transition to participation exemption system of taxation |
| I.R.C. 970 | Reduction of subpart F income of export trade corporations |
| I.R.C. 971 | Definitions |
| I.R.C. 972 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784 |
| I.R.C. 981 | Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4, 1976, 90 Stat. 1614 |
| I.R.C. 982 | Admissibility of documentation maintained in foreign countries |
| I.R.C. 985 | Functional currency |
| I.R.C. 986 | Determination of foreign taxes and foreign corporation's earnings and profits |
| I.R.C. 987 | Branch transactions |
| I.R.C. 988 | Treatment of certain foreign currency transactions |
| I.R.C. 989 | Other definitions and special rules |
| I.R.C. 991 | Taxation of a domestic international sales corporation |
| I.R.C. 992 | Requirements of a domestic international sales corporation |
| I.R.C. 993 | Definitions and special rules |
| I.R.C. 994 | Inter-company pricing rules |
| I.R.C. 995 | Taxation of DISC income to shareholders |
| I.R.C. 996 | Rules for allocation in the case of distributions and losses |
| I.R.C. 997 | Special subchapter C rules |
| I.R.C. 999 | Reports by taxpayers; determinations |
| I.R.C. 1000 | Reserved |
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