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Source of Income From Certain Space and Ocean Activities - Source of Communications Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

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eBook details

  • Title: Source of Income From Certain Space and Ocean Activities - Source of Communications Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
  • Author : The Law Library
  • Release Date : January 09, 2018
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 266 KB

Description

The Law Library presents the complete text of the Source of Income From Certain Space and Ocean Activities - Source of Communications Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations under section 863(d) governing the source of income from certain space and ocean activities. It also contains final regulations under section 863(a), (d), and (e) governing the source of income from certain communications activities. In addition, this document contains final regulations under section 863(a) and (b), amending the regulations in § 1.863-3 to conform those regulations to these final regulations. The final regulations primarily affect persons who derive income from activities conducted in space, or on or under water not within the jurisdiction of a foreign country, possession of the United States, or the United States (in international water). The final regulations also affect persons who derive income from transmission of communications.

This ebook contains:
- The complete text of the Source of Income From Certain Space and Ocean Activities - Source of Communications Income (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure


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