REGULATIONS APPLICABLE TO TAXABLE YEARS PRIOR TO DECEMBER 30, 1996
- Section 1.863-3A - Income from the sale of personal property derived partly from within and partly from without the United States
- Section 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations)
- Section 1.863-4 - Certain transportation services
- Section 1.863-6 - Income from sources within a foreign country
- Section 1.863-7 - Allocation of income attributable to certain notional principal contracts under section 863(a)
- Section 1.863-8 - Source of income derived from space and ocean activity under section 863(d)
- Section 1.863-9 - Source of income derived from communications activity under section 863(a), (d), and (e)
- Section 1.863-10 - Source of income from a qualified fails charge
- Section 1.864-1 - Meaning of sale, etc
- Section 1.864-2 - Trade or business within the United States
- Section 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations
- Section 1.864-4 - U.S. source income effectively connected with U.S. business
- Section 1.864-5 - Foreign source income effectively connected with U.S. business
- Section 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United States
- Section 1.864-7 - Definition of office or other fixed place of business
- Section 1.864-8T - Treatment of related person factoring income (temporary)
- Section 1.865-1 - Loss with respect to personal property other than stock
- Section 1.865-2 - Loss with respect to stock
- Section 1.865-3 - Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States
- Section 1.864(c)(8)-1 - Gain or loss by foreign persons on the disposition of certain partnership interests
- Section 1.864(c)(8)-2 - Notification and reporting requirements