<section id="cyl5-0000001"><p>[Added by <a href="/lr/resolve/td-9272/d01s" id="cyl5-0000003" title="t.d. 9272">T.D. 9272</a>, 71 FR 43363-43366, Aug. 1, 2006. Removed by <a href="/lr/resolve/td-9415/cz3h" id="cyl5-0000004" title="t.d. 9415">T.D. 9415</a>, 73 FR 40171-40173, July 14, 2008.]</p> </section>

<p>Sec. 1.863-1T  Allocation of gross income under section 863(a) (temporary). [Removed]</p>

Sec. 1.863-1T Allocation of gross income under section 863(a) (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqfd"><b>section 863</b></a></p> </div>