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Possessions of the United States
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Tax Based on Income From Sources Within or Without the United States
INCOME FROM SOURCES WITHOUT THE UNITED STATES
Possessions of the United States
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Section
931
Income from sources within Guam, American Samoa, or the Northern Mariana Islands
Section
932
Coordination of United States and Virgin Islands income taxes
Section
933
Income from sources within Puerto Rico
Section
934
Limitation on reduction in income tax liability incurred to the Virgin Islands
Section
937
Residence and source rules involving possessions