1988—Pub. L. 100–647, title I, §1012(h)(2)(D), Nov. 10, 1988, 102 Stat. 3503, substituted "Source rules and other general rules relating to foreign income" for "Determination of sources of income" in item for part I.
1976—Pub. L. 94–455, title X, §1064(b), Oct. 4, 1976, 90 Stat. 1653, added item V.
Disclaimer: U.S.C, Title 26, Subchapter N — Tax Based on Income From Sources Within or Without the United States — is not created by Lawrina and the copyrights by third parties are being observed. In particular, the contents of third parties are marked as such.