Regulations Applicable to Taxable Years Prior to December 30, 1996

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 1
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9. Subject Group Regulations Applicable to Taxable Years Prior to December 30, 1996

Sections

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