26 CFR Topic
possessions of the united states
June 25, 2020
§
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
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