regulations applicable to taxable years prior to december 30, 1996
- § 1.863-3A Income from the sale of personal property derived partly from within and partly from without the United States
- § 1.863-3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations)
- § 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 under section 863(a)
- § 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), (d), and (e)
- § 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 nonresident aliens or foreign corporations
- § 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 business in the United States
- § 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 partnership interests
- § 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 property) by a nonresident attributable to an office or other fixed place of business in the United States