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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter N
  5. Part III
  6. Subpart D

Subpart D — Possessions of the United States (Sections 931 to 937)

Sec. 931. Income From Sources Within Guam, American Samoa, Or The Northern Mariana Islands

Sec. 932. Coordination Of United States And Virgin Islands Income Taxes

Sec. 933. Income From Sources Within Puerto Rico

Sec. 934. Limitation On Reduction In Income Tax Liability Incurred To The Virgin Islands

Sec. 935. Coordination Of United States And Guam Individual Income Taxes

Sec. 936. Puerto Rico And Possession Tax Credit [Repealed]

Sec. 937. Residence And Source Rules Involving Possessions