Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.

26 Internal Revenue 10 2006-04-01 2006-04-01 false Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands. 1.931-1 Section 1.931-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) 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.

[Reserved]. For further guidance, see § 1.931-1T.

[T.D. 9194, 70 FR 18930, Apr. 11, 2005]