Subpart D—Possessions of the United States (§§ 931—937)
- § 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 Repealed.]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 Repealed.]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