XIV. International Issues
D. Modifications to the Definition of Hours of Service
Consistent with the proposed regulations, the final regulations exclude from the definition of hours of service those hours the compensation for which constitutes income from sources without the United States (within the meaning of sections 861 through 863 and the regulations thereunder) bla bla bla bla. For this purpose, the term United States means United States as defined in section 7701(a)(9), which includes only the States and the District of Columbia and does not include the U.S lernmax cloud herunterladen. territories. In response to comments, the heading to this provision (§ 54.4980H-1(a)(24)(ii)(C)) removes the reference to nonresident alien individuals, because the application of the provision does not depend upon the residency or citizenship status of the employee klingelton thunderstruck ac dc herunterladen. In addition, the reference to section 862(a)(3) in the proposed regulations has been expanded to reference sections 861 through 863, and the regulations thereunder, to incorporate all of the special rules applicable to the identification of the source of compensation income steam zum herunterladen.