Possessions of the United States

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. INCOME FROM SOURCES WITHOUT THE UNITED STATES
  8. Possessions of the United States

Checkout our iOS App for a better way to browser and research.

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