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1. A person or thing from which something comes into being or is derived or obtained: alternative sources of energy; the source of funding for the project.
2. The point of origin of a stream or river. See Synonyms at origin.
3. One, such as a person or document, that supplies information: A reporter is only as reliable as his or her sources.
4. Physics The point or part of a system where energy or mass is added to the system.
tr.v. sourced, sourc·ing, sourc·es
1. To specify the origin of (a communication); document: The report is thoroughly sourced.
2. To obtain (materials or parts) from another business, country, or locale for manufacture: They sourced the spoke nuts from our company.
3. To outsource or insource (tasks or jobs, for example).

[Middle English, from Old French sourse, from feminine past participle of sourdre, to rise, from Latin surgere; see surge.]


(Commerce) the act of obtaining goods or components from a specified source
References in periodicals archive ?
Indeed, since its inception, the SSUTA has provided for destination-based sourcing of taxable sales, with origin-based sourcing a default method where destination cannot be determined.
Sections 863(d) and 863(e) of the Internal Revenue Code, which were enacted as part of the Tax Reform Act of 1986, set forth rules for sourcing income from "space or ocean activity" and "international communications income.
The borderless nature of e-commerce presents a substantial challenge to the sourcing rule regime based on physical geographic links to a jurisdiction, so as to fit income into an existing category.
On behalf of Tax Executives Institute, I am pleased to submit the following comments on the regulations to be issued under section 865(j) of the Internal Revenue Code, relating to the sourcing of losses from the disposition of stock.
Thus, taxpayers and the IRS have been forced to use sourcing rules that apply to analogous types of income to determine the proper treatment of such fees, as exemplified in Field Service Advice (FSA) 200147033.
865 setting forth rules for sourcing losses from stock sales.