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26 C.F.R. 26 CFR--PART 1.861-8

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.861-8

View Printed Federal Register page 71 FR 44514 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44514

Effective Date(s): January 1, 2007

Par. 15. Section 1.861–8 is amended as follows:

1. Paragraph (a)(5)(ii) is redesignated as paragraph (a)(5)(iii).

2. A new paragraph (a)(5)(ii) is added.

3. Paragraph (e)(4) is revised.

4. Paragraph (f)(4)(i) is revised.

5. Paragraph (g), Example 17, Example 18, and Example 30 are revised.

The addition and revisions read as follows:

§ 1.861-8   Computation of taxable income from sources within the United States and from other sources and activities.

(a)  *  *  *

(5)  *  *  *

(ii) [Reserved] For further guidance, see §1.861–8T(a)(5) (ii).

                   *                 *                 *                 *                 *

(e)  *  *  *

(4) [Reserved] For further guidance, see §1.861–8T(e)(4).

(f)  *  *  *

(4)  *  *  * (i)[Reserved] For further guidance, see §1.861–8T(f)(4)(i).

                   *                 *                 *                 *                 *

(g)  *  *  *

Example 17. [Reserved] For further guidance, see §1.861–8T(g), Example 17.

Example 18. [Reserved] For further guidance, see §1.861–8T(g), Example 18.

                   *                 *                 *                 *                 *

Example 30. [Reserved] For further guidance, see §1.861–8T(g), Example 30.

                   *                 *                 *                 *                 *