26 USC 863
§ 863 - Special rules for determining source
- § 863 - Special rules for determining source
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1976 Amendment
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Qualified Research and Experimental Expenditures; Allocation and Appointment; Definitions; Special Rules; Effective Dates
- 1-Year Modification in Regulations Providing for Allocation of Research and Experimental Expenditures
- Allocation Under Section 861 of Research and Experimental Expenditures
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