Subjgrp 3. possessions of the united states
- § 1.931-1 - Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
- § 1.932-1 - Coordination of United States and Virgin Islands income taxes.
- § 1.933-1 - Exclusion of certain income from sources within Puerto Rico.
- § 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.
- § 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- § 1.936-1 - Elections.
- § 1.936-4 - Intangible property income in the absence of an election out.
- § 1.936-5 - Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
- § 1.936-6 -
- § 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 - Qualified possession source investment income (temporary). [Reserved]
- § 1.936-9T - Source of qualified possession source investment income (temporary). [Reserved]
- § 1.936-10 - Qualified investments.
- § 1.936-11 - New lines of business prohibited.
- § 1.937-1 - Bona fide residency in a possession.
- § 1.937-2 - Income from sources within a possession.
- § 1.937-3 - Income effectively connected with the conduct of a trade or business in a possession.