Possessions of the United States

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 1
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9. Subject Group Possessions of the United States

Sections

• 1.931-1
  § 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
• 1.932-1
  § 1.932-1 Coordination of United States and Virgin Islands income taxes.
• 1.933-1
  § 1.933-1 Exclusion of certain income from sources within Puerto Rico.
• 1.934-1
  § 1.934-1 Limitation on reduction in income tax liability incurred to the Virgin Islands.
• 1.935-1
  § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
• 1.936-1
  § 1.936-1 Elections.
• 1.936-4
  § 1.936-4 Intangible property income in the absence of an election out.
• 1.936-5
  § 1.936-5 Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
• 1.936-6
  § 1.936-6 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
• 1.936-7
  § 1.936-7 Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
• 1.936-8T
  § 1.936-8T Qualified possession source investment income (temporary). [Reserved]
• 1.936-9T
  § 1.936-9T Source of qualified possession source investment income (temporary). [Reserved]
• 1.936-10
  § 1.936-10 Qualified investments.
• 1.936-11
  § 1.936-11 New lines of business prohibited.
• 1.937-1
  § 1.937-1 Bona fide residency in a possession.
• 1.937-2
  § 1.937-2 Income from sources within a possession.
• 1.937-3
  § 1.937-3 Income effectively connected with the conduct of a trade or business in a possession.