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TREAS/IRS RIN: 1545-AW50 Publication ID: Spring 2002 
Title: Source of Income From Certain Space and Ocean Activities and for Communications Income 
Abstract: The regulations provide source rules for income from certain space and 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  05/23/2001  66 FR 12916   
Next Action Undetermined      
Additional Information: REG-106030-98 Drafting attorney: Edward R. Barret (202) 874-1490 Reviewing attorney: Anne Shelburne (202) 874-1490 Treasury attorney: Michael Mundaca (202) 622-1752 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Edward R. Barret
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3880