StacksVerified U.S. regulatory reference

26 CFR §1.863-3AT

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  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]