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Treasury Regulations · 26 CFR Part 1

Regulations applicable to taxable years prior to december 30, 1996 (§§ 1.863-3A to 1.865-3)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.863-3A Income from the sale of personal property derived partly from within and partly from without the United States.
  2. § 1.863-3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations).
  3. § 1.863-4 Certain transportation services.
  4. § 1.863-6 Income from sources within a foreign country.
  5. § 1.863-7 Allocation of income attributable to certain notional principal contracts under section 863(a).
  6. § 1.863-8 Source of income derived from space and ocean activity under section 863(d).
  7. § 1.863-9 Source of income derived from communications activity under section 863(a), (d), and (e).
  8. § 1.863-10 Source of income from a qualified fails charge.
  9. § 1.864-1 Meaning of sale, etc.
  10. § 1.864-2 Trade or business within the United States.
  11. § 1.864-3 Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations.
  12. § 1.864-4 U.S. source income effectively connected with U.S. business.
  13. § 1.864-5 Foreign source income effectively connected with U.S. business.
  14. § 1.864-6 Income, gain, or loss attributable to an office or other fixed place of business in the United States.
  15. § 1.864-7 Definition of office or other fixed place of business.
  16. § 1.864-8T Treatment of related person factoring income (temporary).
  17. § 1.864(c)(8)-1 Gain or loss by foreign persons on the disposition of certain partnership interests.
  18. § 1.864(c)(8)-2 Notification and reporting requirements.
  19. § 1.865-1 Loss with respect to personal property other than stock.
  20. § 1.865-2 Loss with respect to stock.
  21. § 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.