26 CFR §1.863-3AT — -3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations).

1. (a)[Reserved]
2. (b)Income partly from sources within a foreign country.
   1. (1)[Reserved]
   2. (2)Allocation or apportionment.
      1. (b)
         1. (2)Example (2)(iii) through (c)(4) [Reserved]