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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 |
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Timetable:
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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 Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 435-5265 |