# Source of Income From Certain Space and Ocean Activities; Source of Communications Income
> **IRS** · Final regulations. · Published 2006-12-27 · Effective 2006-12-27 · 71 FR 77594
## Document
- **Document number:** E6-22174
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 77594
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-12-27
- **Effective date:** 2006-12-27
- **Treasury docket:** TD 9305
## Abstract

This document contains final regulations under section 863(d) governing the source of income from certain space and ocean activities. It also contains final regulations under section 863(a), (d), and (e) governing the source of income from certain communications activities. In addition, this document contains final regulations under section 863(a) and (b), amending the regulations in Sec. 1.863-3 to conform those regulations to these final regulations. The final regulations primarily affect persons who derive income from activities conducted in space, or on or under water not within the jurisdiction of a foreign country, possession of the United States, or the United States (in international water). The final regulations also affect persons who derive income from transmission of communications.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/27/E6-22174/source-of-income-from-certain-space-and-ocean-activities-source-of-communications-income)
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