Title 26
1,899 sections in this title — page 18 of 19.
§ 8021
Powers
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 92— - POWERS AND DUTIES OF THE JOINT COMMITTEE
§ 8022
Duties
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 92— - POWERS AND DUTIES OF THE JOINT COMMITTEE
§ 8023
Additional powers to obtain data
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 92— - POWERS AND DUTIES OF THE JOINT COMMITTEE
§ 803
Life insurance gross income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart B— - Life Insurance Gross Income
§ 804
Life insurance deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart C— - Life Insurance Deductions
§ 805
General deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart C— - Life Insurance Deductions
§ 807
Rules for certain reserves
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart C— - Life Insurance Deductions
§ 808
Policyholder dividends deduction
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart C— - Life Insurance Deductions
§ 811
Accounting provisions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart D— - Accounting, Allocation, and Foreign Provisions
§ 812
Definition of company’s share and policyholder’s share
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart D— - Accounting, Allocation, and Foreign Provisions
§ 814
Contiguous country branches of domestic life insurance companies
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart D— - Accounting, Allocation, and Foreign Provisions
§ 816
Life insurance company defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart E— - Definitions and Special Rules
§ 817
Treatment of variable contracts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart E— - Definitions and Special Rules
§ 817A
Special rules for modified guaranteed contracts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart E— - Definitions and Special Rules
§ 818
Other definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart E— - Definitions and Special Rules
§ 82
Reimbursement of moving expenses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 83
Property transferred in connection with performance of services
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 831
Tax on insurance companies other than life insurance companies
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART II— - OTHER INSURANCE COMPANIES
§ 832
Insurance company taxable income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART II— - OTHER INSURANCE COMPANIES
§ 833
Treatment of Blue Cross and Blue Shield organizations, etc.
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART II— - OTHER INSURANCE COMPANIES
§ 834
Determination of taxable investment income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART II— - OTHER INSURANCE COMPANIES
§ 835
Election by reciprocal
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART II— - OTHER INSURANCE COMPANIES
§ 84
Transfer of appreciated property to political organizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 841
Credit for foreign taxes
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART III— - PROVISIONS OF GENERAL APPLICATION
§ 842
Foreign companies carrying on insurance business
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART III— - PROVISIONS OF GENERAL APPLICATION
§ 843
Annual accounting period
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART III— - PROVISIONS OF GENERAL APPLICATION
§ 845
Certain reinsurance agreements
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART III— - PROVISIONS OF GENERAL APPLICATION
§ 846
Discounted unpaid losses defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART III— - PROVISIONS OF GENERAL APPLICATION
§ 848
Capitalization of certain policy acquisition expenses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART III— - PROVISIONS OF GENERAL APPLICATION
§ 85
Unemployment compensation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 851
Definition of regulated investment company
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART I— - REGULATED INVESTMENT COMPANIES
§ 852
Taxation of regulated investment companies and their shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART I— - REGULATED INVESTMENT COMPANIES
§ 853
Foreign tax credit allowed to shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART I— - REGULATED INVESTMENT COMPANIES
§ 853A
Credits from tax credit bonds allowed to shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART I— - REGULATED INVESTMENT COMPANIES
§ 854
Limitations applicable to dividends received from regulated investment company
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART I— - REGULATED INVESTMENT COMPANIES
§ 855
Dividends paid by regulated investment company after close of taxable year
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART I— - REGULATED INVESTMENT COMPANIES
§ 856
Definition of real estate investment trust
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART II— - REAL ESTATE INVESTMENT TRUSTS
§ 857
Taxation of real estate investment trusts and their beneficiaries
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART II— - REAL ESTATE INVESTMENT TRUSTS
§ 858
Dividends paid by real estate investment trust after close of taxable year
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART II— - REAL ESTATE INVESTMENT TRUSTS
§ 859
Adoption of annual accounting period
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART II— - REAL ESTATE INVESTMENT TRUSTS
§ 86
Social security and tier 1 railroad retirement benefits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 860
Deduction for deficiency dividends
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART III— - PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
§ 860A
Taxation of REMIC’s
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART IV— - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 860B
Taxation of holders of regular interests
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART IV— - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 860C
Taxation of residual interests
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART IV— - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 860D
REMIC defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART IV— - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 860E
Treatment of income in excess of daily accruals on residual interests
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART IV— - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 860F
Other rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART IV— - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 860G
Other definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter M— - Regulated Investment Companies and Real Estate Investment Trusts › Part PART IV— - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 861
Income from sources within the United States
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART I— - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
§ 862
Income from sources without the United States
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART I— - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
§ 863
Special rules for determining source
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART I— - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
§ 864
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART I— - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
§ 865
Source rules for personal property sales
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART I— - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
§ 87
Alcohol and biodiesel fuels credits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 871
Tax on nonresident alien individuals
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 872
Gross income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 873
Deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 874
Allowance of deductions and credits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 875
Partnerships; beneficiaries of estates and trusts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 876
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 877
Expatriation to avoid tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 877A
Tax responsibilities of expatriation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 878
Foreign educational, charitable, and certain other exempt organizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 879
Tax treatment of certain community income in the case of nonresident alien individuals
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals
§ 88
Certain amounts with respect to nuclear decommissioning costs
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 881
Tax on income of foreign corporations not connected with United States business
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart B— - Foreign Corporations
§ 882
Tax on income of foreign corporations connected with United States business
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart B— - Foreign Corporations
§ 883
Exclusions from gross income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart B— - Foreign Corporations
§ 884
Branch profits tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart B— - Foreign Corporations
§ 885
Cross references
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart B— - Foreign Corporations
§ 887
Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart C— - Tax on Gross Transportation Income
§ 891
Doubling of rates of tax on citizens and corporations of certain foreign countries
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 892
Income of foreign governments and of international organizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 893
Compensation of employees of foreign governments or international organizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 894
Income affected by treaty
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 895
Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 896
Adjustment of tax on nationals, residents, and corporations of certain foreign countries
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 897
Disposition of investment in United States real property
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 898
Taxable year of certain foreign corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart D— - Miscellaneous Provisions
§ 90
Illegal Federal irrigation subsidies
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 9001
Short title
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9002
Definitions
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9003
Condition for eligibility for payments
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9004
Entitlement of eligible candidates to payments
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9005
Certification by Commission
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9006
Payments to eligible candidates
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9007
Examinations and audits; repayments
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9008
Payments for presidential nominating conventions
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9009
Reports to Congress; regulations
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 901
Taxes of foreign countries and of possessions of United States
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 9010
Participation by Commission in judicial proceedings
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9011
Judicial review
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9012
Criminal penalties
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 903
Credit for taxes in lieu of income, etc., taxes
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 9031
Short title
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9032
Definitions
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9033
Eligibility for payments
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9034
Entitlement of eligible candidates to payments
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9035
Qualified campaign expense limitations
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT