# Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction
> **IRS** · Final and temporary regulations. · Published 1996-11-29 · 61 FR 60540
## Document
- **Document number:** 96-30617
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 60540
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-11-29
- **Treasury docket:** TD 8687
## Abstract

This document contains regulations governing the source of income from sales of natural resources or other inventory produced in the United States and sold outside the United States or produced outside the United States and sold in the United States. This document affects persons who produce natural resources or other inventory in the United States and sell outside the United States, or produce natural resources or other inventory outside the United States and sell in the United States.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/11/29/96-30617/source-of-income-from-sales-of-inventory-and-natural-resources-produced-in-one-jurisdiction-and-sold)
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