Determination of Sources of Income
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.861-1 Income from sources within the United States.
- § 1.861-2 Interest.
- § 1.861-3 Dividends and income inclusions under sections 951, 951A, and 1293 and…
- § 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…
- § 1.861-8T Computation of taxable income from sources within the United States and from…
- § 1.861-9 Allocation and apportionment of interest expense and rules for asset-based…
- § 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 expense of an…
- § 1.861-11T Special rules for allocating and apportioning interest expense of an…
- § 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.
- § 1.861-14 Special rules for allocating and apportioning certain expenses (other than…
- § 1.861-14T Special rules for allocating and apportioning certain expenses (other than…
- § 1.861-15 Income from certain aircraft or vessels first leased on or before December…
- § 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, and source of gross income from, digital content…
- § 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 inventory.
Get a plain-English answer with a citation back to this text.
Ask AI about this code