26 CFR 1.931-1 - Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
Code of Federal Regulations - Title 26: Internal Revenue (December 2005)
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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - INCOME TAX
PART 1 - INCOME TAXES
1.931 - 1 - Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
[Reserved]. For further guidance, see 1.9311T.
[T.D. 9194, 70 FR 18930, Apr. 11, 2005]
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