# Source of Compensation for Labor or Personal Services
> **IRS** · Final regulation. · Published 2005-07-14 · Effective 2005-07-14 · 70 FR 40663
## Document
- **Document number:** 05-13681
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 40663
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/07/14/05-13681/source-of-compensation-for-labor-or-personal-services)
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