POSSESSIONS OF THE UNITED STATES
- Section 1.931-1 - Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands
- Section 1.932-1 - Coordination of United States and Virgin Islands income taxes
- Section 1.933-1 - Exclusion of certain income from sources within Puerto Rico
- Section 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands
- Section 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands
- Section 1.936-1 - Elections
- Section 1.936-4 - Intangible property income in the absence of an election out
- Section 1.936-5 - Intangible property income when an election out is made: Product, business presence, and contract manufacturing
- Section 1.936-6 - Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles
- Section 1.936-7 - Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a)
- Section 1.936-8T - Qualified possession source investment income (temporary). [Reserved]
- Section 1.936-9T - Source of qualified possession source investment income (temporary). [Reserved]
- Section 1.936-10 - Qualified investments
- Section 1.936-11 - New lines of business prohibited
- Section 1.937-1 - Bona fide residency in a possession
- Section 1.937-2 - Income from sources within a possession
- Section 1.937-3 - Income effectively connected with the conduct of a trade or business in a possession