Source Rules and Other General Rules Relating to Foreign Income

Source Rules and Other General Rules Relating to Foreign Income

In Legislation

Source Rules and Other General Rules Relating to Foreign Income in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part I

The current, permanent, in-force federal laws regulating source rules and other general rules relating to foreign income are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter N, Part I. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including source rules and other general rules relating to foreign income) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including source rules and other general rules relating to foreign income) by chapter and subchapter.