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 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles
- § 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