possessions of the united states
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the…
- § 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…
- § 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…
- § 1.936-6 Intangible property income when an election out is made: Cost sharing and…
- § 1.936-7 Manner of making election under section 936 (h)(5); special election for…
- § 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…
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