Treasury Regulations · 26 CFR
§ 1.861-6. Sale of real property.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 861
Cite as 26 CFR § 1.861-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 861
- Length
- 59 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
Gross income from sources within the United States includes gain, computed under the provisions of section 1001 and the regulations thereunder, derived from the sale or other disposition of real property located in the United States. For the treatment of capital gains and losses, see subchapter P (section 1201 and following), chapter 1 of the Code, and the regulations thereunder.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Determination of Sources of Income
Nearby sections
- § 1.861-2 Interest.
- § 1.861-3 Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 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.