Sec. 1.863-0A Table of contents.
Sec.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.
(c) Income partly from sources within a possession of the United States.
(1) General.
(2) Allocation or apportionment.
(3) Personal property produced and sold.
(4) Personal property purchased and sold.
Sec.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].
[Added by T.D. 9921, 85 FR 79837-79853, Dec. 11, 2020.]
