Treasury Regulations · 26 CFR

§ 1.863-0A. Table of contents.

In effect eCFR current as of October 15, 2026

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. § 863

Cite as 26 CFR § 1.863-0A

At a glance

Read from the text and its source citation. Not part of the regulation.

This section lists captions contained in §§ 1.863-3A and 1.863-3AT.

§ 1.863-3A Income from the sale of personal property derived partly from within and partly from without the United States.

(a) General.

(1) Classes of income.

(2) Definition.

(b) Income partly from sources within a foreign country.

(1) General.

(2) Allocation or apportionment.

(1) General.

(2) Allocation or apportionment.

(3) Personal property produced and sold.

(4) Personal property purchased and sold.

§ 1.863-3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary).

(a) [Reserved].

(b) Income partly from sources within a foreign country.

(1) [Reserved].

(2) Allocation or apportionment.

(c)(1) through (4) [Reserved].

[T.D. 9921, 85 FR 79845, Dec. 11, 2020]

Computed from the citations in the text of 26 CFR.

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.