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 Repealed.]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.

Repealed.] ¹

937.

Residence and source rules involving possessions.

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206 , which directed that the table of sections for subpart C of part III of subchapter N of this chapter be amended by striking out item 936, could not be executed because item 936 "Puerto Rico and possession tax credit" had been editorially supplied.

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 See 2018 Amendment note below.