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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter N
Part I
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Part I: SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
Section 861: Income from sources within the United States
Section 862: Income from sources without the United States
Section 863: Special rules for determining source
Section 864: Definitions and special rules
Section 865: Source rules for personal property sales