2024 26 CFR 1.865-3 – Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States

2023 26 CFR 1.865-3 – Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States

2022 26 CFR 1.865-3 – Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States

2021 26 CFR 1.865-3 – Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States