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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 Repealed.]
  • [§ 935. Repealed.]
  • § 936. Puerto Rico and possession tax credit
  • § 937. Residence and source rules involving possessions

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