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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 |
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Timetable:
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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 Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3880 |