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TREAS/IRS | RIN: 1545-AW50 | Publication ID: Spring 2003 |
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) and 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: Carl Dubert (202) 622-0222 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 |