26 U.S.C. 863: Special rules for determining source

2017

• Pub. L. 115–97 inserted at end of concluding provisions "Gains, profits, and income from the sale or exchange of inventory property described in paragraph (2) shall be allocated and apportioned between sources within and without the United States solely on the basis of the production a… Law text · (b)

1997

• Pub. L. 105–34 inserted concluding provisions "In the case of transportation income derived from, or in connection with, a vessel, this subparagraph shall only apply if the taxpayer is a citizen or resident alien." (Taxpayer Relief Act of 1997) Law text · (c)

1989

• Pub. L. 101–239 substituted "865(i)(1)" for "865(h)(1)". · (b), (3)

1988

• Pub. L. 100–647, §1012(e)(3)(A), substituted "Special rules for determining source" for "Item not specified in section 861 or 862" in section catchline.
• Pub. L. 100–647, §1012(f), substituted "foreign country (or possession of the United States)" for "foreign country" in two places. · (e)

1986

• Pub. L. 99–514, §1212(e), substituted "services" for "transportation or other services". · (b)
• Pub. L. 99–514, §1211(b)(1)(A), substituted "inventory property (within the meaning of section 865(h)(1))" for "personal property". · (b), (3)
• Pub. L. 99–514, §1212(a), amended par. (2) generally, in subpar. (A) substituting provisions relating to other transportation having United States connections for provisions relating to transportation between United States and any possession, and in subpar. (B) substituting provisio… · (c)
• Pub. L. 99–514, §1213(a), added subsecs. (d) and (e). · (d), (e)

1984

• Pub. L. 98–369 added subsec. (c). · (c)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §§1901(b)(26)(C), (D), 1906(b)(13)(A), struck out "or his delegate" after "Secretary" in introductory provisions, and inserted "or exchange" after "sale" in pars. (2) and (3), and "or exchanged" after "sold" in par. (2) wherever appearing. · (b)