{"abstract":"This document contains final regulations modifying the rules for determining the source of income from sales of inventory produced within the United States and sold without the United States or vice versa. These final regulations also contain new rules for determining the source of income from sales of personal property (including inventory) by nonresidents that are attributable to an office or other fixed place of business that the nonresident maintains in the United States. Finally, these final regulations modify certain rules for determining whether foreign source income is effectively connected with the conduct of a trade or business within the United States.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/12/11/2020-21817.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"85 FR 79837","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These final regulations are effective on December 11, 2020.","disposition_notes":null,"docket_ids":["TD 9921"],"dockets":[],"document_number":"2020-21817","effective_on":"2020-12-11","end_page":79853,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/12/11/2020-21817.xml","html_url":"https://www.federalregister.gov/documents/2020/12/11/2020-21817/source-of-income-from-certain-sales-of-personal-property","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-21817?publication_date=2020-12-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-12-11/2020-21817/mods.xml","not_received_for_publication":null,"page_length":17,"page_views":{"count":2226,"last_updated":"2026-09-22 10:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-21817.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-21817.pdf?1607607918","publication_date":"2020-12-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/12/11/2020-21817.txt","regulation_id_number_info":{"1545-BP16":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP16/inventory-sourcing-sections-865-e-and-863-coordination","title":"Inventory Sourcing--Sections 865(e) and 863 Coordination","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP16&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP16"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP16/inventory-sourcing-sections-865-e-and-863-coordination","title":"Inventory Sourcing--Sections 865(e) and 863 Coordination"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0059","supporting_documents_count":0,"docket_id":"IRS-2019-0059","document_id":"IRS-2019-0059-0008","regulation_id_number":"1545-BP16","title":"Source of Income From Certain Sales of Personal Property (REG-100956-19)","checked_regulationsdotgov_at":"2020-12-17T04:30:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":79837,"subtype":null,"title":"Source of Income From Certain Sales of Personal Property","toc_doc":"Source of Income From Certain Sales of Personal Property","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}