# Treas. Reg. § 1.863-0A: Table of contents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.863-0A>. Interprets 26 U.S.C. § 863.

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]