Regulation & law · 14/10/1998Updated: 10/17/2026 · 1 min read
Final Regulations on Source of Income from US-Sourced Inventory Sales
Summary
The document outlines final regulations under sections 863 and 936 governing income from US-sourced inventory sales, affecting taxpayers who produce, purchase, or sell inventory in the US or its possessions.
Original source language: Federal Register — All DocumentsOpen original release →