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TREAS/IRS | RIN: 1545-AW50 | Publication ID: Fall 1999 |
Title: Source of Income for Space and Certain Ocean Activities and for International Communications Income | |
Abstract: Regulations to provide source rules for income from space and certain ocean activities under section 863(d). Also, regulations to provide source rules for international communications income under section 863(e). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 863 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106030-98 Drafting attorney: Anne Shelburne (202) 874-1490 Reviewing attorney: Steven Musher (202) 874-1490 Treasury attorney: Michael Mundaca (202) 622-1752 CC:INTL | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Small Entities Affected: No | |
Included in the Regulatory Plan: No | |
Agency Contact: Anne P. Shelburne Senior Counsel Department of the Treasury Internal Revenue Service 950 L'Enfant Plaza SW, Washington, DC 20024 Phone:202 874-1490 |