DETERMINATION OF SOURCES OF INCOME
- Section 1.861-1 - Income from sources within the United States
- Section 1.861-2 - Interest
- Section 1.861-3 - Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends
- Section 1.861-4 - Compensation for labor or personal services
- Section 1.861-5 - Rentals and royalties
- Section 1.861-6 - Sale of real property
- Section 1.861-7 - Sale of personal property
- Section 1.861-8 - Computation of taxable income from sources within the United States and from other sources and activities
- Section 1.861-8T - Computation of taxable income from sources within the United States and from other sources and activities (temporary)
- Section 1.861-9 - Allocation and apportionment of interest expense and rules for asset-based apportionment
- Section 1.861-9T - Allocation and apportionment of interest expense (temporary)
- Section 1.861-10 - Special allocations of interest expense
- Section 1.861-10T - Special allocations of interest expense (temporary)
- Section 1.861-11 - Special rules for allocating and apportioning interest expense of an affiliated group of corporations
- Section 1.861-11T - Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary)
- Section 1.861-12 - Characterization rules and adjustments for certain assets
- Section 1.861-12T - Characterization rules and adjustments for certain assets (temporary)
- Section 1.861-13 - Special rules for characterization of controlled foreign corporation stock
- Section 1.861-14 - Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations
- Section 1.861-14T - Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)
- Section 1.861-15 - Income from certain aircraft or vessels first leased on or before December 28, 1980
- Section 1.861-16 - Income from certain craft first leased after December 28, 1980
- Section 1.861-17 - Allocation and apportionment of research and experimental expenditures
- Section 1.861-18 - Classification of transactions involving computer programs
- Section 1.861-20 - Allocation and apportionment of foreign income taxes
- Section 1.862-1 - Income specifically from sources without the United States
- Section 1.863-0 - Table of contents
- Section 1.863-0A - Table of contents
- Section 1.863-1 - Allocation of gross income under section 863(a)
- Section 1.863-2 - Allocation and apportionment of taxable income
- Section 1.863-3 - Allocation and apportionment of income from certain sales of inventory