864 (c) 1 & 2, 10 18 2012 call

http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleA-chap1-subchapN-partI-sec864.pdf

http://www.talkshoe.com/talkshoe/web/talkCast.jsp?masterId=95099&cmd=tc

§ 864 TITLE 26—INTERNAL REVENUE CODE Page 1822
(C) the income, gain, or loss which shall be
attributable to an office or other fixed place
of business within the United States shall be
the income, gain, or loss property allocable
thereto, but, in the case of a sale or exchange described in clause (iii) of such subparagraph, the income which shall be treated as attributable to an office or other fixed
place of business within the United States                 DISTRICT OF COLUMBIA ( ADDED)
shall not exceed the income which would be
derived from sources within the United
States if the sale or exchange were made in
the United States.

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