26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart D: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart D-Possessions of the United States

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Subpart D-Possessions of the United States

Sec.

931.

Income from sources within Guam, American Samoa, or the Northern Mariana Islands.

932.

Coordination of United States and Virgin Islands income taxes.

933.

Income from sources within Puerto Rico.

934.

Limitation on reduction in income tax liability incurred to the Virgin Islands.

[934A, 935. Repealed.]

936.

Puerto Rico and possession tax credit.¹

937.

Residence and source rules involving possessions.

Amendments

2004- Pub. L. 108–357, title VIII, §908(c)(6), Oct. 22, 2004, 118 Stat. 1657 , added item 937.

1986- Pub. L. 99–514, title XII, §§1272(d)(12), 1274(d), 1275(c)(8), Oct. 22, 1986, 100 Stat. 2595 , 2598, 2599, substituted "Guam, American Samoa, or the Northern Mariana Islands" for "possessions of the United States" in item 931, added item 932, and struck out former item 932 "Citizens of possessions of the United States", item 934A "Income tax rate on Virgin Islands source income" and item 935 "Coordination of United States and Guam individual income taxes".

1983- Pub. L. 97–455, §1(d)(1), Jan. 12, 1983, 96 Stat. 2498 , added item 934A.

1972- Pub. L. 92–606, §1(f)(5), Oct. 31, 1972, 86 Stat. 1497 , added item 935.

1960- Pub. L. 86–779, §4(a)(2), Sept. 14, 1960, 74 Stat. 999 , added item 934.

¹ Editorially supplied. Section 936 added by Pub. L. 94–455 without corresponding amendment of subpart analysis.