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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 |
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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: 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 |