regulations applicable to taxable years prior to december 30, 1996
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.863-3A Income from the sale of personal property derived partly from within and…
- § 1.863-3AT Income from the sale of personal property derived partly from within and…
- § 1.863-4 Certain transportation services.
- § 1.863-6 Income from sources within a foreign country.
- § 1.863-7 Allocation of income attributable to certain notional principal contracts…
- § 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),…
- § 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.
- § 1.864-3 Rules for determining income effectively connected with U.S. business of…
- § 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…
- § 1.864-7 Definition of office or other fixed place of business.
- § 1.864-8T Treatment of related person factoring income (temporary).
- § 1.864(c)(8)-1 Gain or loss by foreign persons on the disposition of certain…
- § 1.864(c)(8)-2 Notification and reporting requirements.
- § 1.865-1 Loss with respect to personal property other than stock.
- § 1.865-2 Loss with respect to stock.
- § 1.865-3 Source of gross income from sales of personal property (including inventory…
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