Part I – Source Rules and Other General Rules Relating To Foreign Income

Source Rules and Other General Rules Relating To Foreign Income

Pathway

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

Details

• Reference: Part I
• Legend: Source Rules and Other General Rules Relating To Foreign Income
• USCode Year: 2013

Provision Content

Amendments

1988—Pub. L. 100–647, title I, §§1012(e)(3)(B), (h)(2)(C), 1018(u)(37), Nov. 10, 1988, 102 Stat. 3500, 3502, 3592, substituted SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME for DETERMINATION OF SOURCES OF INCOME as part I heading, substituted Special rules for determining source for Items not specified in section 861 or 862 in item 863, and added item 865.

1986—Pub. L. 99–514, title XII, §1215(b)(2), Oct. 22, 1986, 100 Stat. 2545, substituted Definitions and special rules for Definitions in item 864.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-858 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-858, 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.

Part II – Real Estate Investment Trusts in the Legal Encyclopedia: Tax Liability

In this entry about Part II – Real Estate Investment Trusts, 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.-855 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-855, 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.

26-U.S.C.-856 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-856, 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 I/Section 861 – Income From Sources Within The United States
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part I/Section 862 – Income From Sources Without The United States
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part I/Section 863 – Special Rules For Determining Source
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part I/Section 864 – Definitions and Special Rules
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part I/Section 865 – Source Rules For Personal Property Sales