Source of Compensation for Labor or Personal Services
other · IRS · Rule · Published 2005-07-14 · Effective 2005-07-14 · 70 FR 40663
Document
Document number
05-13681
Federal Register citation
70 FR 40663
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2005-07-14
Effective date
2005-07-14
Treasury docket
TD 9212
Abstract
This document contains final regulations that describe the proper basis for determining the source of compensation for labor or personal services performed partly within and partly without the United States. These final regulations will affect individuals who earn compensation for labor or personal services performed partly within and partly without the United States and are needed to provide appropriate guidance regarding the determination of the proper source of that compensation.