Federal (United States) · Cfr annual
Determination of Sources of Income
32 sections
32 sections
- 26 C.F.R. § 1.861-1Income from sources within the United States.Superseded
- 26 C.F.R. § 1.861-2Interest.Superseded
- 26 C.F.R. § 1.861-3Dividends.Superseded
- 26 C.F.R. § 1.861-3Dividends.Superseded
- 26 C.F.R. § 1.861-4Compensation for labor or personal services.Superseded
- 26 C.F.R. § 1.861-5Rentals and royalties.Superseded
- 26 C.F.R. § 1.861-6Sale of real property.Superseded
- 26 C.F.R. § 1.861-7Sale of personal property.Superseded
- 26 C.F.R. § 1.861-8Computation of taxable income from sources within the United States and from other sources and activities.Superseded
- 26 C.F.R. § 1.861-8Computation of taxable income from sources within the United States and from other sources and activities.Superseded
- 26 C.F.R. § 1.861-8TComputation of taxable income from sources within the United States and from other sources and activities (temporary).Superseded
- 26 C.F.R. § 1.861-8TComputation of taxable income from sources within the United States and from other sources and activities (temporary).Superseded
- 26 C.F.R. § 1.861-9TAllocation and apportionment of interest expense (temporary regulations).Superseded
- 26 C.F.R. § 1.861-9TAllocation and apportionment of interest expense (temporary regulations).Superseded
- 26 C.F.R. § 1.861-10Special allocations of interest expense.Superseded
- 26 C.F.R. § 1.861-10Special allocations of interest expense.Superseded
- 26 C.F.R. § 1.861-10TSpecial allocations of interest expense (temporary regulations).Superseded
- 26 C.F.R. § 1.861-11TSpecial rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary regulations.)Superseded
- 26 C.F.R. § 1.861-12TCharacterization rules and adjustments for certain assets (temporary regulations.)Superseded
- 26 C.F.R. § 1.861-13TTransition rules for interest expenses (temporary regulations).Superseded
- 26 C.F.R. § 1.861-14TSpecial rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary regulations.)Superseded
- 26 C.F.R. § 1.861-14TSpecial rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary regulations.)Superseded
- 26 C.F.R. § 1.861-15Income from certain aircraft or vessels first leased on or before December 28, 1980.Superseded
- 26 C.F.R. § 1.861-16Income from certain craft first leased after December 28, 1980.Superseded
- 26 C.F.R. § 1.861-17Allocation and apportionment of research and experimental expenditures.Superseded
- 26 C.F.R. § 1.861-18Classification of transactions involving computer programs.Superseded
- 26 C.F.R. § 1.862-1Income specifically from sources without the United States.Superseded
- 26 C.F.R. § 1.863-0Table of contents.Superseded
- 26 C.F.R. § 1.863-1Allocation of gross income under section 863(a).Superseded
- 26 C.F.R. § 1.863-2Allocation and apportionment of taxable income.Superseded
- 26 C.F.R. § 1.863-3Allocation and apportionment of income from certain sales of inventory.Superseded
- 26 C.F.R. § 1.863-3Allocation and apportionment of income from certain sales of inventory.Superseded