Part III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
- Subpart A - FOREIGN TAX CREDIT (§§ 901 — 909)
- Subpart B - EARNED INCOME OF CITIZENS OR RESIDENTS OF UNITED STATES (§§ 911 — 913)
- Subpart C - REPEALED (§ 921)
- Subpart D - POSSESSIONS OF THE UNITED STATES (§§ 931 — 937)
- Subpart E - REPEALED (§ 941)
- Subpart F - CONTROLLED FOREIGN CORPORATIONS (§§ 951 — 965)
- Subpart G - EXPORT TRADE CORPORATIONS (§§ 970 — 972)
- Subpart H - REPEALED (§ 981)
- Subpart I - ADMISSIBILITY OF DOCUMENTATION MAINTAINED IN FOREIGN COUNTRIES (§ 982)
- Subpart J - FOREIGN CURRENCY TRANSACTIONS (§§ 985 — 989)