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TREAS/IRS RIN: 1545-AW50 Publication ID: Spring 2005 
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
Action Date FR Cite
NPRM  01/17/2001  66 FR 3903   
Hearing  05/23/2001  66 FR 12916   
Next Action Undetermined  To Be Determined    
Additional Information: REG-106030-98 Drafting attorney: Edward R. Barret (202) 622-3880 Reviewing attorney: Anne Shelburne (202) 435-5265 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3880