{"data":{"id":"us/26-cfr-1.863-0a","jurisdiction":"us","citation":"26 CFR 1.863-0A","heading":"-0A Table of contents.","body":"This section lists captions contained in §§ 1.863-3A and 1.863-3AT.\n§ 1.863-3A Income from the sale of personal property derived partly from within and partly from without the United States.\n(a) General.\n(1) Classes of income.\n(2) Definition.\n(b) Income partly from sources within a foreign country.\n(1) General.\n(2) Allocation or apportionment.\n(c) Income partly from sources within a possession of the United States.\n(1) General.\n(2) Allocation or apportionment.\n(3) Personal property produced and sold.\n(4) Personal property purchased and sold.\n§ 1.863-3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary).\n(a) [Reserved].\n(b) Income partly from sources within a foreign country.\n(1) [Reserved].\n(2) Allocation or apportionment.\n(c)(1) through (4) [Reserved].","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e38a96738e69ad84364b41718644d1052dad3d5a4677c1003f539efc0ae79d1a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.863-0","next":"us/26-cfr-1.863-1"},"notice":"GroundRules: Original legal text. Not legal advice."}