INCOME FROM SOURCES WITHOUT THE UNITED STATES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. INCOME FROM SOURCES WITHOUT THE UNITED STATES

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Section
901

Taxes of foreign countries and of possessions of United States

Subpart
A

Foreign Tax Credit

Section
911

Citizens or residents of the United States living abroad

Subpart
B

Earned Income of Citizens or Residents of United States

Section
931

Income from sources within Guam, American Samoa, or the Northern Mariana Islands

Subpart
D

Possessions of the United States

Section
951

Amounts included in gross income of United States shareholders

Subpart
F

Controlled Foreign Corporations

Section
970

Reduction of subpart F income of export trade corporations

Subpart
G

Export Trade Corporations

Section
982

Admissibility of documentation maintained in foreign countries

Subpart
I

Admissibility of Documentation Maintained in Foreign Countries

Section
985

Functional currency

Subpart
J

Foreign Currency Transactions