PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901—989)
- Subpart A—Foreign Tax Credit (§§ 901—909)
- Subpart B—Earned Income of Citizens or Residents of United States (§§ 911—913)
- [Subpart C—Repealed] (§ 921_to_927)
- Subpart D—Possessions of the United States (§§ 931—937)
- [Subpart E—Repealed] (§ 941_to_943)
- Subpart F—Controlled Foreign Corporations (§§ 951—965)
- Subpart G—Export Trade Corporations (§§ 970—972)
- [Subpart H—Repealed] (§ 981)
- Subpart I—Admissibility of Documentation Maintained in Foreign Countries (§ 982)
- Subpart J—Foreign Currency Transactions (§§ 985—989)