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TREAS/IRS

RIN: 1545-AW50

Publication ID: Spring 2000

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: No
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 7805    26 USC 863

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2000

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: No	Government Levels Affected: None
Federalism: 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