This section lists captions contained in §§ 1.863-3A and 1.863-3AT.
(a) General.
(1) Classes of income.
(2) Definition.
(b) Income partly from sources within a foreign country.
(1) General.
(2) Allocation or apportionment.
(c) Income partly from sources within a possession of the United States.
(1) General.
(2) Allocation or apportionment.
(3) Personal property produced and sold.
(4) Personal property purchased and sold.
(a) [Reserved].
(b) Income partly from sources within a foreign country.
(1) [Reserved].
(2) Allocation or apportionment.
(c)(1) through (4) [Reserved].
[T.D. 9921, 85 FR 79845, Dec. 11, 2020]