Subpart D. Possessions of the United States
- § 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- § 934A - Repealed.
- § 935 - Repealed.
- § 936 - Repealed.
- § 937 - Residence and source rules involving possessions