Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000)
- PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME (§§ 861—865)
- PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871—898)
- PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901—989)
- PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS (§§ 991—997)
- PART V—INTERNATIONAL BOYCOTT DETERMINATIONS (§§ 999—1000)