§861 Source of Income
- 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)
- 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)