Determination of Sources of Income
- § 1.861-1 Income from sources within the United States
- § 1.861-2 Interest
- § 1.861-3 Dividends
- § 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 other sources and activities
- § 1.861-8T Computation of taxable income from sources within the United States and from other sources and activities (temporary)
- § 1.861-9 Allocation and apportionment of interest expense and rules for asset-based apportionment
- § 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 affiliated group of corporations
- § 1.861-11T Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary)
- § 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 interest expense) of an affiliated group of corporations
- § 1.861-14T Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)
- § 1.861-15 Income from certain aircraft or vessels first leased on or before December 28, 1980
- § 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 transactions involving computer programs
- § 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