• U.S. Code
  • Regulations
  • Constitution
x
Search guide

United States Code

U.S. Code most recently checked for updates: May 25, 2025

All TitlesTitle 26Subtitle AChapter 1Subchapter NPart I
§ 861. Income from sources within the United States
§ 862. Income from sources without the United States
§ 863. Special rules for determining source
§ 864. Definitions and special rules
§ 865. Source rules for personal property sales
© 2016 GovRegs | About | Disclaimer | Privacy
Download the GovRegs app!