1, 77 (E. Cir. 1987), cert denied, 485 U.S. 904 (1988); Lesar v. De ofJustice, 636 F.2d 472, 483 (E. Cir. 1980); Allen v. CIA, 636 F.2d 1287, 1291 (M. Cir. 1980). 16 Exec. Order 13526 §§ 1.1(a)(1) and 1.3(a). 19 Exec. Order 13526 § 1.1(a)(3). 20 Exec. Order 13526 § 1.1(a)(4). 21 See page 2 of the Den

etermining whether income is possession ECI as have applied since the 1986 Act. See Francisco v. Commissioner, 119 T.C. 317 (2002)M, 370 F.3d 1228 (M. Cir. 2004) (principles of section 864(c)(4) apply for determining whether U.S. source income is possession ECI for U.S. Federal income tax purposes). T