§ 1.863-0A. Table of contents.
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/us/cfr/t26/s§ 1.863-0A·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This section lists captions contained in §§ 1.863-3A and 1.863-3AT. § 1.863-3A Income from the sale of personal property derived partly from within and partly from without the United States.
(a)General.
(1)Classes of income.
(2)Definition.
(b)Income partly from sources within a foreign country.
(1)General.
(2)Allocation or apportionment.
(c)Income partly from sources within a possession of the United States.
(1)General.
(2)Allocation or apportionment.
(3)Personal property produced and sold.
(4)Personal property purchased and sold. § 1.863-3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary).
(a)[Reserved].
(b)Income partly from sources within a foreign country.
(1)[Reserved].
(2)Allocation or apportionment. (c)(1) through
(4)[Reserved]. [T.D. 9921, 85 FR 79845, Dec. 11, 2020]
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§ 1.863-0A
Table of contents.
Treas. Dec.T.D. 9921
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