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| 26:11.0.1.1 | SUBCHAP A
| SUBCHAPTER A - INCOME TAX (CONTINUED) | |
| 26:11.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:11.0.1.1.1.0.1 | SUBJGRP 1
| REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS | |
| 26:11.0.1.1.1.0.2 | SUBJGRP 2
| Real Estate Investment Trusts | |
| 26:11.0.1.1.1.0.3 | SUBJGRP 3
| TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES | |
| 26:11.0.1.1.1.0.4 | SUBJGRP 4
| Determination of Sources of Income | |
| 26:11.0.1.1.1.0.5 | SUBJGRP 5
| regulations applicable to taxable years prior to december 30, 1996 | |
| 26:11.0.1.1.1.0.6 | SUBJGRP 6
| Nonresident Aliens and Foreign Corporations | |
| 26:11.0.1.1.1.0.7 | SUBJGRP 7
| nonresident alien individuals | |
| 26:11.0.1.1.1.0.8 | SUBJGRP 8
| foreign corporations | |
| 26:11.0.1.1.1.0.9 | SUBJGRP 9
| miscellaneous provisions | |
| 26:11.0.1.1.1.0.10 | SUBJGRP 10
| Income From Sources Without the United States | |
| 26:11.0.1.1.1.0.11 | SUBJGRP 11
| foreign tax credit | |