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-xii- Subchapter N. Tax Based on Income From Sources Within or Without the United States Part I. Determination of Sources of Income Code §861. Income from sources within the United States..................................................................................................739 Reg. §1.861-­1. Income from sources within the United States.....................................................................................740 Reg. §1.861-­4. Compensation for labor or personal services.. .....................................................................................741 Proposed Reg. §1.861–­4. Compensation for labor or personal services.. .........................................................745 Code §862. Income from sources without the United States................................................................................................746 Reg. §1.862-­1. Income specifically from sources without the United States..............................................................746 Code §863. Special rules for determining source...................................................................................................................747 Reg. §1.863-­1. Allocation of gross income under section 863(a).................................................................................748 Reg. §1.863-­2. Allocation and apportionment of taxable income................................................................................750 Reg. §1.863–­6. Income from sources within a foreign country.. ..................................................................................750 Code §864. Definitions and special rules.................................................................................................................................750 Reg. §1.864-­2. Trade or business within the United States...........................................................................................755 Reg. §1.864-­3. Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations...............................................................................................................759 Reg. §1.864-­4. U.S. source income effectively connected with U.S. business............................................................760 Part II. Nonresident Aliens and Foreign Corporations Subpart A. Nonresident Alien Individuals Code §871. Tax on nonresident alien individuals...................................................................................................................764 Reg. §1.871-­1. Classification and manner of taxing alien individuals.. .......................................................................769 Proposed Reg. §1.871-­1. Classification and manner of taxing alien individuals.. ............................................770 Reg. §1.871-­2. Determining residence of alien individuals...........................................................................................770 Reg. §1.871-­3. Residence of alien seamen.. ....................................................................................................................770 Reg. §1.871-­4. Proof of residence of aliens.....................................................................................................................770 Reg. §1.871-­5. Loss of residence by an alien.. ................................................................................................................771 Reg. §1.871-­6. Duty of withholding agent to determine status of alien payees..........................................................771 Reg. §1.871-­7. Taxation of nonresident alien individuals not engaged in U.S. business...........................................771 Reg. §1.871-­8. Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income....................................................................................................................773 Reg. §1.871-­9. Nonresident alien students or trainees deemed to be engaged in U.S. business..............................775 Reg. §1.871-­12. Determination of tax on treaty income...............................................................................................775 Reg. §1.871-­13. Taxation of individuals for taxable year of change of U.S. citizenship or residence.....................776 Code §872. Gross income.. ........................................................................................................................................................777 Reg. §1.872-­1. Gross income of nonresident alien individuals.....................................................................................778 Reg. §1.872-­2. Exclusions from gross income of nonresident alien individuals........................................................778 Code §873. Deductions.. ............................................................................................................................................................779 Reg. §1.873-­1. Deductions allowed nonresident alien individuals...............................................................................780 Code §874. Allowance of deductions and credits.. ................................................................................................................781 Reg. §1.874-­1. Allowance of deductions and credits to nonresident alien individuals.............................................781 Code §876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands........................783 Reg. §1.876–­1. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands..........783 Subpart D. Miscellaneous Provisions Code §893. Compensation of employees of foreign governments or international organizations.. ................................784 Reg. §1.893-­1. Compensation of employees of foreign governments or international organizations.....................784 Code §894. Income affected by treaty......................................................................................................................................785 Reg. §1.894-­1. Income affected by treaty.. ......................................................................................................................786 Part III. Income From Sources Without the United States Subpart A. Foreign Tax Credit Code §901. Taxes of foreign countries and of possessions of United States......................................................................793 Reg. §1.901-­1. Allowance of credit for taxes.. ................................................................................................................796