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§861 Source of Income

Tax Charts - §861 Source of Income

Treas. Reg. §1.861-3(a)(3)(iii), Example 1 (Dividends Received Deduction for Dividend from Foreign Corporation) Treas. Reg. §1.861-4(b)(1)(ii), Example (Compensation For Services Sourced Based on Payroll Costs) Treas. Reg. §1.861-18(h), Example 1 (Shrink-Wrap License Sold on Disk Treated as Copyrighted Article) Treas. Reg. §1.861-18(h), Example 2 (Shrink-Wrap License Sold Over Internet Treated as Copyrighted Article) Treas. Reg. §1.861-18(h), Example 3 (Use of Computer Disk for 1 Week Treated as Lease of Copyrighted Article) Treas. Reg. §1.861-18(h), Example 4 (Use of Computer Program Downloaded Over Internet Treated as Lease of Copyrighted Article) Treas. Reg. §1.861-18(h), Example 5 (License For 3 Annual Payments Treated as Sale of Copyright Rights)

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