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TREAS/IRS RIN: 1545-AW50 Publication ID: Spring 2007 
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: Completed 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  03/01/2001  66 FR 12916   
Second NPRM  09/19/2005  70 FR 54859   
Final Action completed by TD 9305  12/27/2006  71 FR 77594   
Additional Information: REG-106030-98 Drafting attorney: H. Michael Huynh (202) 435-5265 Reviewing attorney: Anne Shelburne (202) 435-5265 Treasury attorney: Gretchen Sierra (202) 622-1755 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:
H. Michael Huynh
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 435-5265