26 CFR § 1.863-0A - Table of contents.

---
identifier: "/us/cfr/t26/s1.863-0A"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.863-0A - Table of contents."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.863-0A"
section_name: "Table of contents."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.863-0A Table of contents.

This section lists captions contained in §§ 1.863-3A and 1.863-3AT.

****§ 1.863-3A Income from the sale of personal property derived partly from within and partly from without the United States.

(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.

****§ 1.863-3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary).

(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]