Part III – Income From Sources Without The United States

Income From Sources Without The United States

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III

Details

• Reference: Part III
• Legend: Income From Sources Without The United States
• USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–357, title I, §101(b)(2), Oct. 22, 2004, 118 Stat. 1423, struck out item for subpart E Qualifying foreign trade income.

2000—Pub. L. 106–519, §4(8), Nov. 15, 2000, 114 Stat. 2433, struck out item for subpart C Taxation of foreign sales corporations.

Pub. L. 106–519, §4(7), Nov. 15, 2000, 114 Stat. 2433, added item for subpart E and directed that former item for subpart E be struck out, which could not be executed because the item for subpart E had previously been struck out by Pub. L. 94–455, §1053(d)(5). See 1976 Amendment note below.

1986—Pub. L. 99–514, title XII, §1261(d), Oct. 22, 1986, 100 Stat. 2591, added item for subpart J.

1984—Pub. L. 98–369, div. A, title VIII, §802(c)(4), July 18, 1984, 98 Stat. 999, added item for subpart C.

1982—Pub. L. 97–248, title III, §337(b), Sept. 3, 1982, 96 Stat. 630, added item for subpart I.

1978—Pub. L. 95–615, §202(g)(4), formerly §202(f)(4), Nov. 8, 1978, 92 Stat. 3100, renumbered Pub. L. 96–222, title I, §108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223, inserted in item for subpart B or residents after citizens.

1976—Pub. L. 94–455, title X, §1012(b)(3)(B), Oct. 4, 1976, 90 Stat. 1614, struck out item for subpart G Export Trade Corporation from analysis without a corresponding repeal of text in such subpart. The amendment probably should have struck out item for subpart H.

Pub. L. 94–455, title X, §§1052(c)(7), 1053(d)(5), Oct. 4, 1976, 90 Stat. 1648, 1649, struck out item for subpart C, relating to Western Hemisphere trade corporations, effective for taxable years beginning after Dec. 31, 1979, and item for subpart E, relating to China Trade Act corporations, effective for taxable years beginning after Dec. 31, 1977.

1966—Pub. L. 89–809, title I, §105(e)(2), Nov. 13, 1966, 80 Stat. 1567, added item for subpart H.

1962—Pub. L. 87–834, §12(b)(3), Oct. 16, 1962, 76 Stat. 1031, added items for subparts F and G.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-875 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-875, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-898 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-898, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-897 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-897, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Part III – Income From Sources Without The United States in the Legal Encyclopedia: Liability

In this entry about Part III – Income From Sources Without The United States, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Section 921 – [§ to 927. Repealed. Pub. L. 106-519, §2, Nov. 15, 2000, 114 Stat. 2423]
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Section 941 – [§ to 943. Repealed. Pub. L. 108-357, Title I, §101(B)(1), Oct. 22, 2004, 118 Stat. 1423]
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Section 981 – [Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614]
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A – Foreign Tax Credit
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart B – Earned Income of Citizens Or Residents of United States
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D – Possessions of The United States
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart F – Controlled Foreign Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart G – Export Trade Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart I – Admissibility of Documentation Maintained In Foreign Countries
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart J – Foreign Currency Transactions