Title 26

Volume 11 CHAPTER I

Chapter I - Internal Revenue Service, Department Of The Treasury (continued)

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

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