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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter N
Part I
§ 861. Income from sources within the United States
§ 862. Income from sources without the United States
§ 863. Special rules for determining source
§ 864. Definitions and special rules
§ 865. Source rules for personal property sales
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