26 C.F.R. § 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
Title 26 - Internal Revenue
[Reserved]. For further guidance, see §1.931–1T. [T.D. 9194, 70 FR 18930, Apr. 11, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
possessions of the united states
§ 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
