Internal Revenue Bulletin: 2008-20 |
May 19, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
- T.D. 9391
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions and Summary of Comments
- I. Territory Source Income and Territory ECI
- A. Territory source income
- 1. General territory source rule
- 2. Space and ocean income and international communications income
- 3. Transportation income
- 4. De minimis rule
- 5. Gains from certain dispositions of personal property
- B. Territory ECI
- C. U.S. income rule
- 1. Scope of the U.S. income rule
- 2. Examples illustrating the U.S. income rule
- II. Operative Provisions
- A. American Samoa
- B. Guam and the Northern Mariana Islands
- C. Puerto Rico
- D. United States Virgin Islands
- E. Application of subpart F to bona fide residents of a territory
- F. Entity status
- III. Miscellaneous Changes
- Effect on Other Documents
- Special Analyses
- Adoption of Amendments to the Regulations
- PART 1—INCOME TAXES
- §1.861-3T [Removed]
- §1.876-1T [Removed]
- §1.884-0T [Removed]
- §1.901-1T [Removed]
- §1.931-1T [Removed]
- §1.932-1T [Removed]
- §1.933-1T [Removed]
- §1.934-1T [Removed]
- §1.935-1T [Removed]
- §1.937-2T [Removed]
- §1.937-3T [Removed]
- §1.957-3T [Removed]
- §1.1402(a)-12T [Removed]
- §1.6038-2T [Removed]
- §1.6046-1T [Removed]
- PART 301—PROCEDURE AND ADMINISTRATION
- §301.6688-1T [Removed]
- §301.7701(b)-1T [Removed]
- Drafting Information
- T.D. 9393
- T.D. 9391
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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