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Treasury Regulations · 26 CFR Part 1

Possessions of the united states (§§ 1.931-1 to 1.937-3)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
  2. § 1.932-1 Coordination of United States and Virgin Islands income taxes.
  3. § 1.933-1 Exclusion of certain income from sources within Puerto Rico.
  4. § 1.934-1 Limitation on reduction in income tax liability incurred to the Virgin Islands.
  5. § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
  6. § 1.936-1 Elections.
  7. § 1.936-4 Intangible property income in the absence of an election out.
  8. § 1.936-5 Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
  9. § 1.936-6 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
  10. § 1.936-7 Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
  11. § 1.936-8T Qualified possession source investment income (temporary).
  12. § 1.936-9T Source of qualified possession source investment income (temporary).
  13. § 1.936-10 Qualified investments.
  14. § 1.936-11 New lines of business prohibited.
  15. § 1.937-1 Bona fide residency in a possession.
  16. § 1.937-2 Income from sources within a possession.
  17. § 1.937-3 Income effectively connected with the conduct of a trade or business in a possession.