Source rules for income, including but not limited to:

• Interest;
• Dividends;
• Rentals and royalties;
• Compensation for personal services and royalties not to compete;
• Sale of real property;
• Sale of personal property (inventory and non-inventory);
• Depreciation or amortizable personal property;
• Gain from the sale of intangible property;
• Gain from sale of stock in a foreign affiliated corporation;
• Gain from the sale of stock treated as USRPI;
• Scholarships, prizes and awards;
• Alimony; and
• Banking and financial services.

Source rules for deductions, including but not limited to:

• Allocation and apportionment;
• Interest; and
• Research and experimental.