SubPart D. Possessions of the United States, Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES, SubChapter N. Tax Based on Income From Sources Within or Without the United States, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter N. Tax Based on Income From Sources Within or Without the United States

Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES

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 Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599

§ 935. Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594

§ 936. Puerto Rico and possession tax credit

§ 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.