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e-CFR Data is current as of April 28, 2005

PART 1—INCOME TAXES
Determination of Sources of Income
§ 1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
• (a) In general—(1) Scope. Sections 861(b) and 863(a) state in general terms how to determine taxable income of a taxpayer from sources within the United States after gross inco
• ces within the United States has been determined. Sections 862(b) and 863(a) state in general terms how to determine taxable income of a taxpayer from sources without the United States after gross inc

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