# 26 U.S.C. § 861: Income from sources within the United States

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s861>. Cite pinpoints as 26 U.S.C. § 861(a)(1).

## § 861(a) Gross income from sources within United States

The following items of gross income shall be treated as income from sources within the United States:

**§ 861(a)(1) Interest.** Interest from the United States or the District of Columbia, and interest on bonds, notes, or other interest-bearing obligations of noncorporate residents or domestic corporations not including—

**§ 861(a)(1)(A)** interest—

**§ 861(a)(1)(A)(i)** on deposits with a foreign branch of a domestic corporation or a domestic partnership if such branch is engaged in the commercial banking business, and

**§ 861(a)(1)(A)(ii)** on amounts satisfying the requirements of subparagraph (B) of section 871(i)(3) which are paid by a foreign branch of a domestic corporation or a domestic partnership, and

**§ 861(a)(1)(B)** in the case of a foreign partnership, which is predominantly engaged in the active conduct of a trade or business outside the United States, any interest not paid by a trade or business engaged in by the partnership in the United States and not allocable to income which is effectively connected (or treated as effectively connected) with the conduct of a trade or business in the United States.

**§ 861(a)(2) Dividends.** The amount received as dividends—

**§ 861(a)(2)(A)** from a domestic corporation, or

**§ 861(a)(2)(B)** from a foreign corporation unless less than 25 percent of the gross income from all sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was effectively connected (or treated as effectively connected other than income described in section 884(d)(2)) with the conduct of a trade or business within the United States; but only in an amount which bears the same ratio to such dividends as the gross income of the corporation for such period which was effectively connected (or treated as effectively connected other than income described in section 884(d)(2)) with the conduct of a trade or business within the United States bears to its gross income from all sources; but dividends (other than dividends for which a deduction is allowable under section 245(b)) from a foreign corporation shall, for purposes of subpart A of part III (relating to foreign tax credit), be treated as income from sources without the United States to the extent (and only to the extent) exceeding the amount which is 100/50th of the amount of the deduction allowable under section 245 in respect of such dividends, or

**§ 861(a)(2)(C)** from a foreign corporation to the extent that such amount is required by section 243(e) (relating to certain dividends from foreign corporations) to be treated as dividends from a domestic corporation which is subject to taxation under this chapter, and to such extent subparagraph (B) shall not apply to such amount, or

**§ 861(a)(2)(D)** from a DISC or former DISC (as defined in section 992(a)) except to the extent attributable (as determined under regulations prescribed by the Secretary) to qualified export receipts described in section 993(a)(1) (other than interest and gains described in section 995(b)(1)).

In the case of any dividend from a 20-percent owned corporation (as defined in section 243(c)(2)), subparagraph (B) shall be applied by substituting “100/65th” for “100/50th”.

**§ 861(a)(3) Personal services.** Compensation for labor or personal services performed in the United States; except that compensation for labor or services performed in the United States shall not be deemed to be income from sources within the United States if—

**§ 861(a)(3)(A)** the labor or services are performed by a nonresident alien individual temporarily present in the United States for a period or periods not exceeding a total of 90 days during the taxable year,

**§ 861(a)(3)(B)** such compensation does not exceed $3,000 in the aggregate, and

**§ 861(a)(3)(C)** the compensation is for labor or services performed as an employee of or under a contract with—

**§ 861(a)(3)(C)(i)** a nonresident alien, foreign partnership, or foreign corporation, not engaged in trade or business within the United States, or

**§ 861(a)(3)(C)(ii)** an individual who is a citizen or resident of the United States, a domestic partnership, or a domestic corporation, if such labor or services are performed for an office or place of business maintained in a foreign country or in a possession of the United States by such individual, partnership, or corporation.

In addition, compensation for labor or services performed in the United States shall not be deemed to be income from sources within the United States if the labor or services are performed by a nonresident alien individual in connection with the individual’s temporary presence in the United States as a regular member of the crew of a foreign vessel engaged in transportation between the United States and a foreign country or a possession of the United States.

**§ 861(a)(4) Rentals and royalties.** Rentals or royalties from property located in the United States or from any interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States patents, copyrights, secret processes and formulas, good will, trade-marks, trade brands, franchises, and other like property.

**§ 861(a)(5) Disposition of United States real property interest.** Gains, profits, and income from the disposition of a United States real property interest (as defined in section 897(c)).

**§ 861(a)(6) Sale or exchange of inventory property.** Gains, profits, and income derived from the purchase of inventory property (within the meaning of section 865(i)(1)) without the United States (other than within a possession of the United States) and its sale or exchange within the United States.

**§ 861(a)(7)** Amounts received as underwriting income (as defined in section 832(b)(3)) derived from the issuing (or reinsuring) of any insurance or annuity contract—

**§ 861(a)(7)(A)** in connection with property in, liability arising out of an activity in, or in connection with the lives or health of residents of, the United States, or

**§ 861(a)(7)(B)** in connection with risks not described in subparagraph (A) as a result of any arrangement whereby another corporation receives a substantially equal amount of premiums or other consideration in respect to issuing (or reinsuring) any insurance or annuity contract in connection with property in, liability arising out of activity in, or in connection with the lives or health of residents of, the United States.

**§ 861(a)(8) Social security benefits.** Any social security benefit (as defined in section 86(d)).

**§ 861(a)(9) Guarantees.** Amounts received, directly or indirectly, from—

**§ 861(a)(9)(A)** a noncorporate resident or domestic corporation for the provision of a guarantee of any indebtedness of such resident or corporation, or

**§ 861(a)(9)(B)** any foreign person for the provision of a guarantee of any indebtedness of such person, if such amount is connected with income which is effectively connected (or treated as effectively connected) with the conduct of a trade or business in the United States.

## § 861(b) Taxable income from sources within United States

From the items of gross income specified in subsection (a) as being income from sources within the United States there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall be included in full as taxable income from sources within the United States. In the case of an individual who does not itemize deductions, an amount equal to the standard deduction shall be considered a deduction which cannot definitely be allocated to some item or class of gross income.

## § 861(c) Special rule for application of subsection (a)(2)(B)

For purposes of subsection (a)(2)(B), if the foreign corporation has no gross income from any source for the 3-year period (or part thereof) specified, the requirements of such subsection shall be applied with respect to the taxable year of such corporation in which the payment of the dividend is made.

## § 861(d) Income from certain railroad rolling stock treated as income from sources within the United States

**§ 861(d)(1) General rule.** For purposes of subsection (a) and section 862(a), if—

**§ 861(d)(1)(A)** a taxpayer leases railroad rolling stock which is section 1245 property (as defined in section 1245(a)(3)) to a domestic common carrier by railroad or a corporation which is controlled, directly or indirectly, by one or more such common carriers, and

**§ 861(d)(1)(B)** the use under such lease is expected to be use within the United States,

all amounts includible in gross income by the taxpayer with respect to such railroad rolling stock (including gain from sale or other disposition of such railroad rolling stock) shall be treated as income from sources within the United States. The requirements of subparagraph (B) of the preceding sentence shall be treated as satisfied if the only expected use outside the United States is use by a person (whether or not a United States person) in Canada or Mexico on a temporary basis which is not expected to exceed a total of 90 days in any taxable year.

**§ 861(d)(2) Paragraph (1) not to apply where lessor is a member of controlled group which includes a railroad.** Paragraph (1) shall not apply to a lease between two members of the same controlled group of corporations (as defined in section 1563) if any member of such group is a domestic common carrier by railroad or a switching or terminal company all of whose stock is owned by one or more domestic common carriers by railroad.

**§ 861(d)(3) Denial of foreign tax credit.** No credit shall be allowed under section 901 for any payments to foreign countries with respect to any amount received by the taxpayer with respect to railroad rolling stock which is subject to paragraph (1).

## § 861(e) Cross reference

For treatment of interest paid by the branch of a foreign corporation, see section 884(f).

## Regulations

- [Treas. Reg. § 1.861-1](/26/reg/1.861-1.md): Income from sources within the United States. (interprets § 861)
- [Treas. Reg. § 1.861-2](/26/reg/1.861-2.md): Interest. (interprets § 861)
- [Treas. Reg. § 1.861-3](/26/reg/1.861-3.md): Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends. (interprets § 861)
- [Treas. Reg. § 1.861-4](/26/reg/1.861-4.md): Compensation for labor or personal services. (interprets § 861)
- [Treas. Reg. § 1.861-5](/26/reg/1.861-5.md): Rentals and royalties. (interprets § 861)
- [Treas. Reg. § 1.861-6](/26/reg/1.861-6.md): Sale of real property. (interprets § 861)
- [Treas. Reg. § 1.861-7](/26/reg/1.861-7.md): Sale of personal property. (interprets § 861)
- [Treas. Reg. § 1.861-8](/26/reg/1.861-8.md): Computation of taxable income from sources within the United States and from other sources and activities. (interprets § 861)
- [Treas. Reg. § 1.861-8T](/26/reg/1.861-8T.md): Computation of taxable income from sources within the United States and from other sources and activities (temporary). (interprets § 861)
- [Treas. Reg. § 1.861-9](/26/reg/1.861-9.md): Allocation and apportionment of interest expense and rules for asset-based apportionment. (interprets § 861)
- [Treas. Reg. § 1.861-9T](/26/reg/1.861-9T.md): Allocation and apportionment of interest expense (temporary). (interprets § 861)
- [Treas. Reg. § 1.861-10](/26/reg/1.861-10.md): Special allocations of interest expense. (interprets § 861)
- [Treas. Reg. § 1.861-10T](/26/reg/1.861-10T.md): Special allocations of interest expense (temporary). (interprets § 861)
- [Treas. Reg. § 1.861-11](/26/reg/1.861-11.md): Special rules for allocating and apportioning interest expense of an affiliated group of corporations. (interprets § 861)
- [Treas. Reg. § 1.861-11T](/26/reg/1.861-11T.md): Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary). (interprets § 861)
- [Treas. Reg. § 1.861-12](/26/reg/1.861-12.md): Characterization rules and adjustments for certain assets. (interprets § 861)
- [Treas. Reg. § 1.861-12T](/26/reg/1.861-12T.md): Characterization rules and adjustments for certain assets (temporary). (interprets § 861)
- [Treas. Reg. § 1.861-13](/26/reg/1.861-13.md): Special rules for characterization of controlled foreign corporation stock. (interprets § 861)
- [Treas. Reg. § 1.861-14](/26/reg/1.861-14.md): Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations. (interprets § 861)
- [Treas. Reg. § 1.861-14T](/26/reg/1.861-14T.md): Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary). (interprets § 861)
- [Treas. Reg. § 1.861-15](/26/reg/1.861-15.md): Income from certain aircraft or vessels first leased on or before December 28, 1980. (interprets § 861)
- [Treas. Reg. § 1.861-16](/26/reg/1.861-16.md): Income from certain craft first leased after December 28, 1980. (interprets § 861)
- [Treas. Reg. § 1.861-17](/26/reg/1.861-17.md): Allocation and apportionment of research and experimental expenditures. (interprets § 861)
- [Treas. Reg. § 1.861-18](/26/reg/1.861-18.md): Classification of, and source of gross income from, digital content transactions. (interprets § 861)
- [Treas. Reg. § 1.861-19](/26/reg/1.861-19.md): Classification of cloud transactions. (interprets § 861)
- [Treas. Reg. § 1.861-20](/26/reg/1.861-20.md): Allocation and apportionment of foreign income taxes. (interprets § 861)

## Forms named in the regulations

- [Form 5471](https://www.irs.gov/pub/irs-pdf/f5471.pdf)

## Final rules

- [90 FR 2977](https://www.federalregister.gov/documents/2025/01/14/2024-31372/classification-of-digital-content-transactions-and-cloud-transactions) (2025): Classification of Digital Content Transactions and Cloud Transactions
- [89 FR 100138](https://www.federalregister.gov/documents/2024/12/11/2024-28372/taxable-income-or-loss-and-currency-gain-or-loss-with-respect-to-a-qualified-business-unit) (2024): Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
- [87 FR 21743](https://www.federalregister.gov/documents/2022/04/13/C1-2021-27887/guidance-related-to-the-foreign-tax-credit-clarification-of-foreign-derived-intangible-income) (2022): Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
- [87 FR 276](https://www.federalregister.gov/documents/2022/01/04/2021-27887/guidance-related-to-the-foreign-tax-credit-clarification-of-foreign-derived-intangible-income) (2022): Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
- [85 FR 71998](https://www.federalregister.gov/documents/2020/11/12/2020-21819/guidance-related-to-the-allocation-and-apportionment-of-deductions-and-foreign-taxes-foreign-tax) (2020): Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A
- [85 FR 43042](https://www.federalregister.gov/documents/2020/07/15/2020-14649/deduction-for-foreign-derived-intangible-income-and-global-intangible-low-taxed-income) (2020): Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
- [84 FR 69022](https://www.federalregister.gov/documents/2019/12/17/2019-24848/foreign-tax-credit-guidance-related-to-the-tax-cuts-and-jobs-act-overall-foreign-loss-recapture-and) (2019): Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations
- [84 FR 33691](https://www.federalregister.gov/documents/2019/07/15/2019-14947/regulations-regarding-advance-payments-for-goods-and-long-term-contracts) (2019): Regulations Regarding Advance Payments for Goods and Long-Term Contracts
- [84 FR 29288](https://www.federalregister.gov/documents/2019/06/21/2019-12437/guidance-related-to-section-951a-global-intangible-low-taxed-income-and-certain-guidance-related-to) (2019): Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
- [84 FR 9231](https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations) (2019): Eliminating Unnecessary Tax Regulations
- [81 FR 88806](https://www.federalregister.gov/documents/2016/12/08/2016-28381/income-and-currency-gain-or-loss-with-respect-to-a-section-987-qbu) (2016): Income and Currency Gain or Loss With Respect to a Section 987 QBU
- [79 FR 41424](https://www.federalregister.gov/documents/2014/07/16/2014-16461/allocation-and-apportionment-of-interest-expense) (2014): Allocation and Apportionment of Interest Expense
- [76 FR 80082](https://www.federalregister.gov/documents/2011/12/22/2011-32458/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement) (2011): Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
- [74 FR 38830](https://www.federalregister.gov/documents/2009/08/04/E9-18326/treatment-of-services-under-section-482-allocation-of-income-and-deductions-from-intangible-property) (2009): Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense
- [74 FR 27868](https://www.federalregister.gov/documents/2009/06/11/E9-13521/application-of-separate-limitations-to-dividends-from-noncontrolled-section-902-corporations) (2009): Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations
- [74 FR 340](https://www.federalregister.gov/documents/2009/01/05/E8-30715/section-482-methods-to-determine-taxable-income-in-connection-with-a-cost-sharing-arrangement) (2009): Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
- [73 FR 19350](https://www.federalregister.gov/documents/2008/04/09/08-1105/source-rules-involving-us-possessions-and-other-conforming-changes) (2008): Source Rules Involving U.S. Possessions and Other Conforming Changes
- [71 FR 44466](https://www.federalregister.gov/documents/2006/08/04/06-6497/treatment-of-services-under-section-482-allocation-of-income-and-deductions-from-intangibles) (2006): Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense
- [71 FR 4813](https://www.federalregister.gov/documents/2006/01/30/06-766/allocation-and-apportionment-of-expenses-alternative-method-for-determining-tax-book-value-of-assets) (2006): Allocation and Apportionment of Expenses Alternative Method for Determining Tax Book Value of Assets
- [70 FR 40661](https://www.federalregister.gov/documents/2005/07/14/05-13690/allocation-and-apportionment-of-deductions-for-charitable-contributions) (2005): Allocation and Apportionment of Deductions for Charitable Contributions
- [70 FR 40663](https://www.federalregister.gov/documents/2005/07/14/05-13681/source-of-compensation-for-labor-or-personal-services) (2005): Source of Compensation for Labor or Personal Services
- [70 FR 18920](https://www.federalregister.gov/documents/2005/04/11/05-7087/residence-and-source-rules-involving-us-possessions-and-other-conforming-changes) (2005): Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes
- [69 FR 15673](https://www.federalregister.gov/documents/2004/03/26/04-6619/allocation-and-apportionment-of-expenses-alternative-method-for-determining-tax-book-value-of-assets) (2004): Allocation and Apportionment of Expenses; Alternative Method for Determining Tax Book Value of Assets
- [66 FR 67081](https://www.federalregister.gov/documents/2001/12/28/01-31819/allocation-of-loss-with-respect-to-stock-and-other-personal-property) (2001): Allocation of Loss With Respect to Stock and Other Personal Property
- [66 FR 268](https://www.federalregister.gov/documents/2001/01/03/00-32477/application-of-section-904-to-income-subject-to-separate-limitations-and-section-864e-affiliated) (2001): Application of Section 904 to Income Subject to Separate Limitations and Section 864(e) Affiliated Group Expense Allocation and Apportionment Rules
- [64 FR 1505](https://www.federalregister.gov/documents/1999/01/11/99-149/allocation-of-loss-with-respect-to-stock-and-other-personal-property-application-of-section-904-to) (1999): Allocation of Loss With Respect to Stock and Other Personal Property; Application of Section 904 to Income Subject to Separate Limitations
- [63 FR 52971](https://www.federalregister.gov/documents/1998/10/02/98-26475/classification-of-certain-transactions-involving-computer-programs) (1998): Classification of Certain Transactions Involving Computer Programs
- [62 FR 53498](https://www.federalregister.gov/documents/1997/10/14/97-25999/certain-payments-made-pursuant-to-a-securities-lending-transaction) (1997): Certain Payments Made Pursuant to a Securities Lending Transaction
- [61 FR 9325](https://www.federalregister.gov/documents/1996/03/08/96-5262/determination-of-interest-expense-deduction-of-foreign-corporations) (1996): Determination of Interest Expense Deduction of Foreign Corporations

## Leading cases

- [Boeing Co. v. United States, 537 U.S. 437 (2003)](https://www.courtlistener.com/opinion/122262/boeing-co-v-united-states/)
- [Iglesias v. United States, 848 F.2d 362 (2d Cir. 1988)](https://www.courtlistener.com/opinion/507089/andres-iglesias-v-the-united-states-of-america/)
- [United States v. Bell, 414 F.3d 474 (3rd Cir. 2005)](https://www.courtlistener.com/opinion/790934/united-states-v-thurston-paul-bell/)

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 1.861-8](/26/prop/1.861-8_95-12621.md): Computation of taxable income from sources within the  United States and from other sources and activities. (INTL-0023-95, proposed 1995-05-24)
- [Prop. Treas. Reg. § 1.861-11](/26/prop/1.861-11_05-21484.md):  (REG-105847-05, proposed 2005-11-04)
- [Prop. Treas. Reg. § 1.861-4](/26/prop/1.861-4_E7-20496.md): Compensation for labor or personal services. (REG-114125-07, proposed 2007-10-17)
- [Prop. Treas. Reg. § 1.861-3](/26/prop/1.861-3_2016-08248.md): Dividends. (REG-133673-15, proposed 2016-04-13)
- [Prop. Treas. Reg. § 1.861-20](/26/prop/1.861-20_2022-25337.md): Allocation and apportionment of foreign income taxes. (REG-101657-20, proposed 2022-11-22)
- [Prop. Treas. Reg. § 1.861-20](/26/prop/1.861-20_2024-27227.md): [Amended] (REG-105479-18, proposed 2024-12-02)
- [Prop. Treas. Reg. § 1.861-19](/26/prop/1.861-19_2024-31373.md):  (REG-107420-24, proposed 2025-01-14)
- [Prop. Treas. Reg. § 1.861-8](/26/prop/1.861-8_2026-18645.md): Computation of taxable income from sources within the United States and from other sources and activities. (REG-117273-25, proposed 2026-09-11)

## Connections

Cites: § 86 Social security and tier 1 railroad retirement benefits; § 243 Dividends received by corporations; § 245 Dividends received from certain foreign corporations; § 832 Insurance company taxable income; § 862 Income from sources without the United States; § 865 Source rules for personal property sales; § 871 Tax on nonresident alien individuals; § 884 Branch profits tax; § 897 Disposition of investment in United States real property; § 901 Taxes of foreign countries and of possessions of United States; § 992 Requirements of a domestic international sales corporation; § 993 Definitions and special rules; § 995 Taxation of DISC income to shareholders; § 1245 Gain from dispositions of certain depreciable property; § 1563 Definitions and special rules

Cited by: § 79 Group-term life insurance purchased for employees; § 105 Amounts received under accident and health plans; § 410 Minimum participation standards; § 414 Definitions and special rules; § 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c); § 862 Income from sources without the United States; § 871 Tax on nonresident alien individuals; § 884 Branch profits tax; § 897 Disposition of investment in United States real property; § 904 Limitation on credit; § 1473 Definitions; § 4948 Application of taxes and denial of exemption with respect to certain foreign organizations; § 4980B Failure to satisfy continuation coverage requirements of group health plans

Derived from: 1939 § 22(g); 1939 § 119(a), (b); 1939 § 119(e)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 275
- 1960-09-14: [Pub. L. 86-779](/26/act/86-779.md), 74 Stat. 998
- 1962-10-16: [Pub. L. 87-834](/26/act/87-834.md), 76 Stat. 1001
- 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1541
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 625
- 1971-04-01: [Pub. L. 92-9](/26/act/92-9.md), 85 Stat. 15
- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 528
- 1975-01-03: [Pub. L. 93-625](/26/act/93-625.md), 88 Stat. 2116
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1633
- 1977-05-23: [Pub. L. 95-30](/26/act/95-30.md), 91 Stat. 138
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2858
- 1980-12-05: [Pub. L. 96-499](/26/act/96-499.md), 94 Stat. 2690
- 1980-12-28: [Pub. L. 96-605](/26/act/96-605.md), 94 Stat. 3523
- 1983-04-20: [Pub. L. 98-21](/26/act/98-21.md), 97 Stat. 83
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2105
- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3501
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2409
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1874
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 989
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 111
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1500
- 2010-08-10: [Pub. L. 111-226](/26/act/111-226.md), 124 Stat. 2400
- 2010-09-27: [Pub. L. 111-240](/26/act/111-240.md), 124 Stat. 2567
- 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2100
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1207