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TREAS/IRS RIN: 1545-AW50 Publication ID: Spring 2001 
Title: Source of Income for Space and Certain Ocean Activities and for Communications Income 
Abstract: The regulations provide source rules for income from space and certain ocean activities under section 863(d). Also, regulations to provide source rules for communications income under section 863(a), (d), and (e). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 863   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/17/2001  66 FR 3903   
Hearing  03/28/2001    
Next Action Undetermined      
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