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- 26 U.S.C. § 872 · Gross income
- 26 U.S.C. § 873 · Deductions
- 26 U.S.C. § 874 · Allowance of deductions and credits
- 26 U.S.C. § 875 · Partnerships; beneficiaries of estates and trusts
- 26 U.S.C. § 876 · Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- 26 U.S.C. § 877 · Expatriation to avoid tax
- 26 U.S.C. § 877A · Tax responsibilities of expatriation
- 26 U.S.C. § 878 · Foreign educational, charitable, and certain other exempt organizations
- 26 U.S.C. § 879 · Tax treatment of certain community income in the case of nonresident alien individuals
- 26 U.S.C. § 881 · Tax on income of foreign corporations not connected with United States business
- 26 U.S.C. § 882 · Tax on income of foreign corporations connected with United States business
- 26 U.S.C. § 883 · Exclusions from gross income
- 26 U.S.C. § 884 · Branch profits tax
- 26 U.S.C. § 885 · Cross references
- 26 U.S.C. § 887 · Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
- 26 U.S.C. § 891 · Doubling of rates of tax on citizens and corporations of certain foreign countries
- 26 U.S.C. § 892 · Income of foreign governments and of international organizations
- 26 U.S.C. § 893 · Compensation of employees of foreign governments or international organizations
- 26 U.S.C. § 894 · Income affected by treaty
- 26 U.S.C. § 895 · Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
- 26 U.S.C. § 896 · Adjustment of tax on nationals, residents, and corporations of certain foreign countries
- 26 U.S.C. § 897 · Disposition of investment in United States real property
- 26 U.S.C. § 898 · Taxable year of certain foreign corporations
- 26 U.S.C. § 901 · Taxes of foreign countries and of possessions of United States
- 26 U.S.C. § 902 · [Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
- 26 U.S.C. § 903 · Credit for taxes in lieu of income, etc., taxes
- 26 U.S.C. § 904 · Limitation on credit
- 26 U.S.C. § 905 · Applicable rules
- 26 U.S.C. § 906 · Nonresident alien individuals and foreign corporations
- 26 U.S.C. § 907 · Special rules in case of foreign oil and gas income
- 26 U.S.C. § 908 · Reduction of credit for participation in or cooperation with an international boycott
- 26 U.S.C. § 909 · Suspension of taxes and credits until related income taken into account
- 26 U.S.C. § 911 · Citizens or residents of the United States living abroad
- 26 U.S.C. § 912 · Exemption for certain allowances
- 26 U.S.C. § 913 · [Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
- 26 U.S.C. § 921 to 927 · [Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423]
- 26 U.S.C. § 931 · Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- 26 U.S.C. § 932 · Coordination of United States and Virgin Islands income taxes
- 26 U.S.C. § 933 · Income from sources within Puerto Rico
- 26 U.S.C. § 934 · Limitation on reduction in income tax liability incurred to the Virgin Islands
- 26 U.S.C. § 934A · [Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
- 26 U.S.C. § 935 · [Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
- 26 U.S.C. § 936 · [Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]
- 26 U.S.C. § 937 · Residence and source rules involving possessions
- 26 U.S.C. § 941 to 943 · [Repealed. Pub. L. 108–357, title I, § 101(b)(1), Oct. 22, 2004, 118 Stat. 1423]
- 26 U.S.C. § 951 · Amounts included in gross income of United States shareholders
- 26 U.S.C. § 951A · Net CFC tested income included in gross income of United States shareholders
- 26 U.S.C. § 951B · Amounts included in gross income of foreign controlled United States shareholders
- 26 U.S.C. § 952 · Subpart F income defined
- 26 U.S.C. § 953 · Insurance income
- 26 U.S.C. § 954 · Foreign base company income
- 26 U.S.C. § 955 · [Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
- 26 U.S.C. § 956 · Investment of earnings in United States property
- 26 U.S.C. § 956A · [Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
- 26 U.S.C. § 957 · Controlled foreign corporations; United States persons
- 26 U.S.C. § 958 · Rules for determining stock ownership
- 26 U.S.C. § 959 · Exclusion from gross income of previously taxed earnings and profits
- 26 U.S.C. § 960 · Deemed paid credit for subpart F inclusions
- 26 U.S.C. § 961 · Adjustments to basis of stock in controlled foreign corporations and of other property
- 26 U.S.C. § 962 · Election by individuals to be subject to tax at corporate rates
- 26 U.S.C. § 963 · [Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
- 26 U.S.C. § 964 · Miscellaneous provisions
- 26 U.S.C. § 965 · Treatment of deferred foreign income upon transition to participation exemption system of taxation
- 26 U.S.C. § 970 · Reduction of subpart F income of export trade corporations
- 26 U.S.C. § 971 · Definitions
- 26 U.S.C. § 972 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
- 26 U.S.C. § 981 · [Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]
- 26 U.S.C. § 982 · Admissibility of documentation maintained in foreign countries
- 26 U.S.C. § 985 · Functional currency
- 26 U.S.C. § 986 · Determination of foreign taxes and foreign corporation’s earnings and profits
- 26 U.S.C. § 987 · Branch transactions
- 26 U.S.C. § 988 · Treatment of certain foreign currency transactions
- 26 U.S.C. § 989 · Other definitions and special rules
- 26 U.S.C. § 991 · Taxation of a domestic international sales corporation
- 26 U.S.C. § 992 · Requirements of a domestic international sales corporation
- 26 U.S.C. § 993 · Definitions and special rules
- 26 U.S.C. § 994 · Inter-company pricing rules
- 26 U.S.C. § 995 · Taxation of DISC income to shareholders
- 26 U.S.C. § 996 · Rules for allocation in the case of distributions and losses
- 26 U.S.C. § 997 · Special subchapter C rules
- 26 U.S.C. § 999 · Reports by taxpayers; determinations
- 26 U.S.C. § 1000 · [Reserved]
- 26 U.S.C. § 1001 · Determination of amount of and recognition of gain or loss
- 26 U.S.C. § 1002 · [Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
- 26 U.S.C. § 1011 · Adjusted basis for determining gain or loss
- 26 U.S.C. § 1012 · Basis of property—cost
- 26 U.S.C. § 1013 · Basis of property included in inventory
- 26 U.S.C. § 1014 · Basis of property acquired from a decedent
- 26 U.S.C. § 1015 · Basis of property acquired by gifts and transfers in trust
- 26 U.S.C. § 1016 · Adjustments to basis
- 26 U.S.C. § 1017 · Discharge of indebtedness
- 26 U.S.C. § 1018 · [Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
- 26 U.S.C. § 1019 · Property on which lessee has made improvements
- 26 U.S.C. § 1020 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
- 26 U.S.C. § 1021 · Sale of annuities
- 26 U.S.C. § 1022 · [Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- 26 U.S.C. § 1023 · Cross references
- 26 U.S.C. § 1024 · [Renumbered § 1023]
- 26 U.S.C. § 1031 · Exchange of real property held for productive use or investment
- 26 U.S.C. § 1032 · Exchange of stock for property