Treasury Regulations (26 C.F.R.)
26 CFR § 1.863-0A
Table of contents.
Official textecfr.govlast amended
This section lists captions contained in §§ 1.863-3A and 1.863-3AT.
(a) General.
(1) Classes of income.
(2) Definition.
(b) Income partly from sources within a foreign country.
(1) General.
(2) Allocation or apportionment.
(c) Income partly from sources within a possession of the United States.
(1) General.
(2) Allocation or apportionment.
(3) Personal property produced and sold.
(4) Personal property purchased and sold.
(a) [Reserved].
(b) Income partly from sources within a foreign country.
(1) [Reserved].
(2) Allocation or apportionment.
(c)(1) through (4) [Reserved].
[T.D. 9921, 85 FR 79845, Dec. 11, 2020]
Source: view the official text
In this part (40 sections)
- 1.861-8T · Computation of taxable income from sources within the United…
- 1.861-9 · Allocation and apportionment of interest expense and rules…
- 1.861-9T · Allocation and apportionment of interest expense (temporary).
- 1.861-10 · Special allocations of interest expense.
- 1.861-10T · Special allocations of interest expense (temporary).
- 1.861-11 · Special rules for allocating and apportioning interest…
- 1.861-11T · Special rules for allocating and apportioning interest…
- 1.861-12 · Characterization rules and adjustments for certain assets.
- 1.861-12T · Characterization rules and adjustments for certain assets…
- 1.861-13 · Special rules for characterization of controlled foreign…
- 1.861-14 · Special rules for allocating and apportioning certain…
- 1.861-14T · Special rules for allocating and apportioning certain…
- 1.861-15 · Income from certain aircraft or vessels first leased on or…
- 1.861-16 · Income from certain craft first leased after December 28,…
- 1.861-17 · Allocation and apportionment of research and experimental…
- 1.861-18 · Classification of, and source of gross income from, digital…
- 1.861-19 · Classification of cloud transactions.
- 1.861-20 · Allocation and apportionment of foreign income taxes.
- 1.862-1 · Income specifically from sources without the United States.
- 1.863-0 · Table of contents.
- 1.863-0A · Table of contents.
- 1.863-1 · Allocation of gross income under section 863(a).
- 1.863-2 · Allocation and apportionment of taxable income.
- 1.863-3 · Allocation and apportionment of income from certain sales of…
- 1.863-3A · Income from the sale of personal property derived partly…
- 1.863-3AT · Income from the sale of personal property derived partly…
- 1.863-4 · Certain transportation services.
- 1.863-6 · Income from sources within a foreign country.
- 1.863-7 · Allocation of income attributable to certain notional…
- 1.863-8 · Source of income derived from space and ocean activity under…
- 1.863-9 · Source of income derived from communications activity under…
- 1.863-10 · Source of income from a qualified fails charge.
- 1.864-1 · Meaning of sale, etc.
- 1.864-2 · Trade or business within the United States.
- 1.864-3 · Rules for determining income effectively connected with U.S.…
- 1.864-4 · U.S. source income effectively connected with U.S. business.
- 1.864-5 · Foreign source income effectively connected with U.S.…
- 1.864-6 · Income, gain, or loss attributable to an office or other…
- 1.864-7 · Definition of office or other fixed place of business.
- 1.864-8T · Treatment of related person factoring income (temporary).