26 USC 861
§ 861 - Income from sources within the United States
- § 861 - Income from sources within the United States
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1971 Amendments
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1960 Amendment
- Short Title of 1971 Amendment
- Short Title of 1966 Amendment
- Savings Provisions
- Dividends Received or Accrued During 1987
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Qualified Research and Experimental Expenditures; Allocation and Apportionment; Definitions; Special Rules; Effective Dates
- 1-Year Modification in Regulations Providing for Allocation of Research and Experimental Expenditures
- Allocation Under Section 861 of Research and Experimental Expenditures
- Conformity of Amendments Made by Foreign Investors Tax Act of 1966 With Treaty Obligations of the United States
Feedback