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All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present.

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
E6-22174 Source of Income From Certain Space and Ocean Activities; Source of Communications Income Rule This document contains final regulations under section 863(d) governing the source of income from certain space and ocean activities. It also contains final regulations under section 863(a), (d), and (e) governing the source of income from certain communications activities. In addition, this document contains final regulations under section 863(a) and (b), amending the regulations in Sec. 1.863-3 to conform those regulations to these final regulations. The final regulations primarily affect persons who derive income from activities conducted in space, or on or under water not within the jurisdiction of a foreign country, possession of the United States, or the United States (in international water). The final regulations also affect persons who derive income from transmission of communications. 2006-12-27 2006 12 https://www.federalregister.gov/documents/2006/12/27/E6-22174/source-of-income-from-certain-space-and-ocean-activities-source-of-communications-income https://www.govinfo.gov/content/pkg/FR-2006-12-27/pdf/E6-22174.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 863(d) governing the source of income from certain space and ocean activities. It also contains final regulations under section 863(a), (d), and (e) governing the source of income from certain...

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