26 U.S.C. § 931
Income from sources within Guam, American Samoa, or the Northern Mariana Islands
# (a) General rule
In the case of an individual who is a bona fide resident of a specified possession during the entire taxable year, gross income shall not include— (1) income derived from sources within any specified possession, and (2) income effectively connected with the conduct of a trade or business by such individual within any specified possession.
# (b) Deductions, etc. allocable to excluded amounts not allowable
An individual shall not be allowed— (1) as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or (2) any credit, properly allocable or chargeable against amounts excluded from gross income under this section.
# (c) Specified possession
For purposes of this section, the term “specified possession” means Guam, American Samoa, and the Northern Mariana Islands.
# (d) Employees of the United States
Amounts paid for services performed as an employee of the United States (or any agency thereof) shall be treated as not described in paragraph (1) or (2) of subsection (a).
Source: view the official text
Cited by 41
- 26 CFR § 1.1-1 — Income tax on individuals.
- 26 CFR § 1.1402(a)-11 — Ministers and members of religious orders.
- 26 CFR § 1.1402(a)-12 — Continental shelf and certain possessions of the United States.
- 26 CFR § 1.1411-2 — Application to individuals.
- 26 CFR § 1.154 — Statutory provisions; cross references.
- 26 CFR § 1.170A-1 — Charitable, etc., contributions and gifts; allowance of deduction.
- 26 CFR § 1.224-1 — Qualified tips.
- 26 CFR § 1.243-3 — Certain dividends from foreign corporations.
- 26 CFR § 1.246-1 — Deductions not allowed for dividends from certain corporations.
- 26 CFR § 1.409A-1 — Definitions and covered plans.
- 26 CFR § 1.48-1 — Definition of section 38 property.
- 26 CFR § 1.6012-1 — Individuals required to make returns of income.
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- 26 CFR § 1.6038-2 — Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- 26 CFR § 1.6038D-1 — Reporting with respect to specified foreign financial assets, definition of terms.
- 26 CFR § 1.6046-1 — Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- 26 CFR § 1.6049-5 — Interest and original issue discount subject to reporting after December 31, 1982.
- 26 CFR § 1.6091-3 — Filing certain international income tax returns.
- 26 CFR § 1.6654-2 — Exceptions to imposition of the addition to the tax in the case of individuals.
- 26 CFR § 1.6654-6 — Nonresident alien individuals.
- 26 CFR § 1.861-8 — Computation of taxable income from sources within the United States and from other sources and activities.
- 26 CFR § 1.871-1 — Classification and manner of taxing alien individuals.
- 26 CFR § 1.876-1 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR § 1.881-5 — Exception for certain possessions corporations.
- 26 CFR § 1.901-1 — Allowance of credit for foreign income taxes.
- 26 CFR § 1.931-1 — Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR § 1.932-1 — Coordination of United States and Virgin Islands income taxes.
- 26 CFR § 1.935-1 — Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- 26 CFR § 1.937-1 — Bona fide residency in a possession.
- 26 CFR § 1.937-2 — Income from sources within a possession.
- 26 CFR § 1.937-3 — Income effectively connected with the conduct of a trade or business in a possession.
- 26 CFR § 1.957-3 — United States person defined.
- 26 CFR § 31.6091-1 — Place for filing returns.
- 26 U.S.C. § 1402 — Definitions
- 26 U.S.C. § 168 — Accelerated cost recovery system
- 26 U.S.C. § 6091 — Place for filing returns or other documents
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 7654 — Coordination of United States and certain possession individual income taxes
- 26 U.S.C. § 7655 — Cross references
- 26 U.S.C. § 865 — Source rules for personal property sales
- 26 U.S.C. § 876 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
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