# Source of Income From Certain Sales of Personal Property
> **IRS** · Final regulations. · Published 2020-12-11 · Effective 2020-12-11 · 85 FR 79837
## Document
- **Document number:** 2020-21817
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 79837
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-12-11
- **Effective date:** 2020-12-11
- **Treasury docket:** TD 9921
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/12/11/2020-21817/source-of-income-from-certain-sales-of-personal-property)
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