26 CFR Subtopic
Determination of Sources of Income
June 25, 2020
§
1.861-10T
Special allocations of interest expense (temporary)
§
1.861-11
Special rules for allocating and apportioning interest expense of an affiliated group of corporations
§
1.861-11T
Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary)
§
1.861-12
Characterization rules and adjustments for certain assets
§
1.861-12T
Characterization rules and adjustments for certain assets (temporary)
§
1.861-13
Special rules for characterization of controlled foreign corporation stock
§
1.861-13T
Transition rules for interest expenses (temporary regulations)
§
1.861-14
Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations
§
1.861-14T
Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)
§
1.861-15
Income from certain aircraft or vessels first leased on or before December 28, 1980
§
1.861-16
Income from certain craft first leased after December 28, 1980
§
1.861-17
Allocation and apportionment of research and experimental expenditures
§
1.861-18
Classification of transactions involving computer programs
§
1.862-1
Income specifically from sources without the United States
§
1.861-1
Income from sources within the United States
§
1.861-2
Interest
§
1.861-3
Dividends
§
1.861-4
Compensation for labor or personal services
§
1.861-5
Rentals and royalties
§
1.861-6
Sale of real property
§
1.861-7
Sale of personal property
§
1.861-8
Computation of taxable income from sources within the United States and from other sources and activities
§
1.861-8T
Computation of taxable income from sources within the United States and from other sources and activities (temporary)
§
1.861-9
Allocation and apportionment of interest expense and rules for asset-based apportionment
§
1.861-9T
Allocation and apportionment of interest expense (temporary)
§
1.861-10
Special allocations of interest expense
§
1.863-0
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 inventory
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
