Part III: INCOME FROM SOURCES WITHOUT THE UNITED STATES
Subpart A: Foreign Tax Credit
- Section 901: Taxes of foreign countries and of possessions of United States
- [Section 902: Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
- Section 903: Credit for taxes in lieu of income, etc., taxes
- Section 904: Limitation on credit
- Section 905: Applicable rules
- Section 906: Nonresident alien individuals and foreign corporations
- Section 907: Special rules in case of foreign oil and gas income
- Section 908: Reduction of credit for participation in or cooperation with an international boycott
- Section 909: Suspension of taxes and credits until related income taken into account
Subpart B: Earned Income of Citizens or Residents of United States
- Section 911: Citizens or residents of the United States living abroad
- Section 912: Exemption for certain allowances
- [Section 913: Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
[Subpart C: Repealed]
- [Section 921 to 927: Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423]
Subpart D: Possessions of the United States
- Section 931: Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- Section 932: Coordination of United States and Virgin Islands income taxes
- Section 933: Income from sources within Puerto Rico
- Section 934: Limitation on reduction in income tax liability incurred to the Virgin Islands
- [Section 934A: Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
- [Section 935: Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
- [Section 936: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]
- Section 937: Residence and source rules involving possessions
[Subpart E: Repealed]
- [Section 941 to 943: Repealed. Pub. L. 108–357, title I, § 101(b)(1), Oct. 22, 2004, 118 Stat. 1423]
Subpart F: Controlled Foreign Corporations
- Section 951: Amounts included in gross income of United States shareholders
- Section 951A: Global intangible low-taxed income included in gross income of United States shareholders
- Section 952: Subpart F income defined
- Section 953: Insurance income
- Section 954: Foreign base company income
- [Section 955: Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
- Section 956: Investment of earnings in United States property
- [Section 956A: Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
- Section 957: Controlled foreign corporations; United States persons
- Section 958: Rules for determining stock ownership
- Section 959: Exclusion from gross income of previously taxed earnings and profits
- Section 960: Deemed paid credit for subpart F inclusions
- Section 961: Adjustments to basis of stock in controlled foreign corporations and of other property
- Section 962: Election by individuals to be subject to tax at corporate rates
- [Section 963: Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
- Section 964: Miscellaneous provisions
- Section 965: Treatment of deferred foreign income upon transition to participation exemption system of taxation
Subpart G: Export Trade Corporations
- Section 970: Reduction of subpart F income of export trade corporations
- Section 971: Definitions
- [Section 972: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
[Subpart H: Repealed]
- [Section 981: Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]