26 CFR Topic
regulations applicable to taxable years prior to december 30, 1996
June 25, 2020
§
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
§
1.863-7
Allocation of income attributable to certain notional principal contracts under section 863(a)
§
1.863-8
Source of income derived from space and ocean activity under section 863(d)
§
1.863-9
Source of income derived from communications activity under section 863(a), (d), and (e)
§
1.863-3A
Income from the sale of personal property derived partly from within and partly from without the United States
§
1.863-3AT
Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations)
§
1.863-4
Certain transportation services
§
1.863-6
Income from sources within a foreign country
§
1.864-3
Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations
§
1.864-4
U.S. source income effectively connected with U.S. business
§
1.864-5
Foreign source income effectively connected with U.S. business
§
1.864-6
Income, gain, or loss attributable to an office or other fixed place of business in the United States
§
1.864-7
Definition of office or other fixed place of business
§
1.864-8T
Treatment of related person factoring income (temporary)
§
1.865-1
Loss with respect to personal property other than stock
§
1.865-2
Loss with respect to stock
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