All IRC Regulations

26 results for "861"

Showing top 26 matches in Treasury Regulations.

§ 1.861-1
Income from sources within the United States.
§ 1.861-10
Special allocations of interest expense.
§ 1.861-10T
Special allocations of interest expense (temporary).
§ 1.861-11
Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
§ 1.861-11T
Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
§ 1.861-12
Characterization rules and adjustments for certain assets.
§ 1.861-12T
Characterization rules and adjustments for certain assets (temporary).
§ 1.861-13
Special rules for characterization of controlled foreign corporation stock.
§ 1.861-14
Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations.
§ 1.861-14T
Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary).
§ 1.861-15
Income from certain aircraft or vessels first leased on or before December 28, 1980.
§ 1.861-16
Income from certain craft first leased after December 28, 1980.
§ 1.861-17
Allocation and apportionment of research and experimental expenditures.
§ 1.861-18
Classification of, and source of gross income from, digital content transactions.
§ 1.861-19
Classification of cloud transactions.
§ 1.861-2
Interest.
§ 1.861-20
Allocation and apportionment of foreign income taxes.
§ 1.861-3
Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends.
§ 1.861-4
Compensation for labor or personal services.
§ 1.861-5
Rentals and royalties.
§ 1.861-6
Sale of real property.
§ 1.861-7
Sale of personal property.
§ 1.861-8
Computation of taxable income from sources within the United States and from other sources and activities.
§ 1.861-8T
Computation of taxable income from sources within the United States and from other sources and activities (temporary).
§ 1.861-9
Allocation and apportionment of interest expense and rules for asset-based apportionment.
§ 1.861-9T
Allocation and apportionment of interest expense (temporary).