Chapter 1 Income Taxes
Subchapter N. Tax on Income from Sources Within or Without the U.S.
§ 861-864--Part I. Determination of Sources of Income
CC:INTL Tom Fuller (202) 622-3810
CC:INTL Carol Tello (202) 622-3840
CC:INTL Charles Saverude (202) 622-3800
§ 861-864--Transportation Income
CC:INTL:2 Patricia Bray (202) 622-3840
§ 861-864--Computation of Taxable Income from Sources within the United States and from Other Sources and Activities
CC:INTL Charles Saverude (202) 622-3800
CC:INTL David Bergkuist (202) 622-3860
CC:INTL Judith Cavell (202) 622-3860
§ 863(b)--Income Partly from Within and Partly from Without U.S.
CC:INTL Anne Shelburne (202) 622-3880
§ 864(b)(2)--Definition of Trading in Stocks, Securities or Commodities
CC:INTL Mary Gillmarten (202) 622-3870
CC:INTL Karl Walli (202) 622-3870
CC:INTL Jeffrey Dorfman (202) 622-3870
§ 864(c)(6)--Deferred Effectively Connected Income
CC:INTL Charles Saverude (202) 622-3800
CC:INTL Tom Fuller (202) 622-3810
§ 864(c)(7)--Treatment
CC:INTL Tom Fuller (202) 622-3810
CC:INTL Charles Saverude (202) 622-3800
§ 864(d)--Factoring Income
CC:INTL Phyllis Marcus (202) 622-3840
§ 865--Source Rules for Personal Property Sales
CC:INTL Carol Tello (202) 622-3880
CC:INTL Tom Fuller (202) 622-3810
Part II. Nonresident Aliens and Foreign Corporations Subpart A. Nonresident Alien Individuals
CC:INTL David Juster (202) 622-3850
CC:INTL Charles Saverude (202) 622-3800
§ 871(h)--Repeal of Tax on Interest of Nonresident Alien Individuals Received from Certain Portfolio Debt Investments
CC:INTL Carl Cooper (202) 622-3840
§ 881(c)--Repeal of Tax on Interest of Foreign Corporations Received from Certain Portfolio Debt Investments
CC:INTL Leslie Vander Wal (202) 622-3850
§ 882(c)--Allowance of Deductions and Credits
CC:INTL Willard Yates (202) 622-3850
CC:INTL Jeffrey Dorfman (202) 622-3870
CC:INTL Karl Walli (202) 622-3870
§ 883--Reciprocal Shipping Exemption
CC:INTL Patricia Bray (202) 622-3840
CC:INTL Phyllis Marcus (202) 622-3840
§ 884--Branch Profits Tax
CC:INTL Kathryn O'Brien (202) 622-3860
CC:INTL Elizabeth Karzon (202) 622-3860
§ 887--Tax on Gross Transportation Income of Nonresident Aliens and Foreign Corporations
CC:INTL Patricia Bray (202) 622-3840
CC:INTL David Bower (202) 622-3840
§ 891--Doubling of Rates of Tax on Citizens and Corporations of Certain Foreign Countries
CC:INTL Phyllis Marcus (202) 622-3840
§ 892--Income of Foreign Governments and of ]International Organizations
CC:INTL David Juster (202) 622-3850
§ 893--Compensation of Employees of Foreign Governments or International Organizations
CC:INTL David Juster (202) 622-3850
CC:INTL Monique Van Herksen (202) 622-3880
§ 894--Income Affected by Treaty
CC:INTL Tom Fuller (202) 622-3810
CC:INTL Anne Shelburne (202) 622-3880
CC:INTL Joseph Henderson (202) 622-3880
CC:INTL Phyllis Marcus (202) 622-3840
§ 894--Caribbean Basin Initiative
CC:INTL Ricardo Cadenas (202) 874-1490
§ 895--Income Derived by a Foreign Central Bank of Issue from Obligations of the United States or from Bank Deposits
CC:INTL Phyllis Marcus (202) 622-3840
§ 896--Adjustment of Tax on Nationals, Residents, and Corporations of Certain Foreign Countries
CC:INTL Phyllis Marcus (202) 622-3840
§ 897--Disposition of Investment in United States Real Property
CC:INTL Charles Besecky (202) 622-3860
CC:INTL Charles Saverude (202) 622-3800
CC:INTL Leslie Cracraft (202) 622-3860
§ 898(d)--Taxable Year of Certain Foreign Corporations
CC:INTL David Bower (202) 622-3840
CC:INTL William Lundeen (202) 622-3870
§ 901--Creditability of Foreign Taxes
CC:INTL Phyllis Marcus (202) 622-3840
§ 901(j)--Denial of Foreign Tax Credits, etc. with Respect to Certain Foreign Countries
CC:INTL Tom Fuller (202) 622-3810
CC:INTL Tom Ralph (202) 622-3880
§ 902--Foreign Tax Credit
CC:INTL Barbara Felker (202) 622-3850
CC:INTL Caren Shein (202) 622-3850
CC:INTL Kenneth Wood (202) 874-1490
CC:INTL Willard Yates (202) 622-3850
§ 903--Creditability of Foreign Taxes
CC:INTL Phyllis Marcus (202) 622-3840
§ 904-908--Foreign Tax Credit
CC:INTL Barbara Felker (202) 622-3850
CC:INTL Caren Shein (202) 622-3850
CC:INTL Kenneth Wood (202) 874-1490
CC:INTL Willard Yates (202) 622-3850
§ 907--Special Rules in Case of Foreign Oil and Gas Income
CC:INTL Staff Contact (202) 622-1762
CC:INTL Richard Chewning (202) 622-3870
CC:INTL Willard Yates (202) 622-3850
§ 911-913--Subpart B. Earned Income of Citizens or Nonresidents of United States
CC:INTL Lilo Hester (202) 874-1490
CC:INTL E. Miller Williams (202) 874-1490
CC:INTL Leslie Van Der Wal (202) 622-3850
§ 911(d)--Definitions and Special Rules
CC:INTL Tom Fuller (202) 622-3810
CC:INTL Tom Ralph (202) 622-3880
§ 921-927--Subpart C. Taxation of Foreign Sales Corporations
CC:INTL Jacob Feldman (202) 622-3870
CC:INTL Carol Tello (202) 622-3880
CC:INTL Richard Chewning (202) 622-3870
§ 931-935--Subpart D. Possessions of the United States
CC:INTL Lilo Hester (202) 874-1490
CC:INTL Ricardo Cadenos (202) 874-1490
CC:INTL George Sellinger (202) 874-1490
Virgin Islands
CC:INTL Edward Williams (202) 874-1490
CC:INTL Ricardo Cadenas (202) 874-1490
Guam, Samoa, Northern Mariana Islands
CC:INTL Lilo Hester (202) 874-1490
Puerto Rico
CC:INTL Ricardo Cadenos (202) 874-1490
§ 936--Puerto Rico and Possession Tax Credit
CC:INTL Jacob Feldman (202) 622-3870
§ 936(d)(2)--Definitions of Qualified Possession Source Investment Income
CC:INTL Jacob Feldman (202) 622-3870
§ 936(d)(4)--CBI-QPSII
CC:INTL Edward Williams (202) 874-1490
§ 951-964--Subpart F. Controlled Foreign Corporations
CC:INTL Phyllis Marcus (202) 622-3840
CC:INTL Valerie Mark (202) 622-3840
§ 952(c)--Income Defined
CC:INTL Valerie Mark (202) 622-3840
§ 953--Insurance Income
CC:INTL Valerie Mark (202) 622-3840
CC:INTL Mary Gillmarten (202) 622-3870
§ 953(d)--Elections
CC:INTL Valerie Mark (202) 622-3840
§ 954(c)--Foreign Personal Holding Company Income
CC:INTL Phyllis Marcus (202) 622-3840
CC:INTL Valerie Mark (202) 622-3840
§ 956--Investment in U.S. Property
CC:INTL Phyllis Marcus (202) 622-3840
§ 959--Exclusions from Gross Income of Previously Taxed Earnings & Profits
CC:INTL Valerie Mark (202) 622-3840
§ 960 Foreign Taxes Deemed Paid
CC:INTL Kenneth Wood (202) 874-1490
CC:INTL Caren Shein (202) 622-3850
§ 964(a)--Earnings & Profits
CC:INTL Barbara Felker (202) 622-3850
CC:INTL Meg Hogan (202) 622-3870
§ 964(b)--Blocked Income
CC:INTL Barbara Felker (202) 622-3850
CC:INTL Richard Chewning (202) 622-3870
§ 970-971--Subpart G. Export Trade Corporations
CC:INTL Phyllis Marcus (202) 622-3840
§ 982--Subpart I. Admissibility of Documentation Maintained in Foreign Countries
CC:INTL George Sellinger (202) 874-1490
CC:INTL Bob Burns (202) 874-1490
CC:INTL Edward Williams (202) 874-1490
§ 985--Functional Currency
CC:INTL Jeffrey Dorfman (202) 622-3870
CC:INTL Jacob Feldman (202) 622-3870
CC:INTL Teresa Hughes (202) 622-3870
§ 985--Change in Accounting Method
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 986--Currency-Foreign Corporations and Foreign Taxes
CC:INTL Barbara Felker (202) 622-3850
CC:INTL Meg Hogan (202) 622-3870
§ 987--Currency-Branch Transactions
CC:INTL Barbara Felker (202) 622-3850
CC:INTL Meg Hogan (202) 622-3870
§ 988--Currency-Transactions
CC:INTL Jeffrey Dorfman (202) 622-3870
CC:INTL Karl Walli (202) 622-3870
§ 989--Currency-Definitions and Special Rules
CC:INTL Jeffrey Dorfman (202) 622-3870
§ 991-994--Part V. Domestic International Sales Corporations Subpart A. Treatment of Qualifying Sales Corporations
CC:INTL Richard Chewning (202) 622-3870
CC:INTL Jacob Feldman (202) 622-3870
CC:INTL Phyllis Marcus (202) 622-3840
CC:INTL Charles Saverude (202) 622-3800
§ 995-997--Subpart B. Treatment of Distributions to Shareholders
CC:INTL Jacob Feldman (202) 622-3870
CC:INTL Phyllis Marcus (202) 622-3840
§ 999--Part VI. International Boycott Determinations; Miscellaneous Provisions Concerning Foreign Corporations
CC:INTL Jacob Feldman (202) 622-3870
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