§ 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands
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/usc/title-26/section-931A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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).
(Aug. 16, 1954, ch. 736, 68A Stat. 291; Pub. L. 89–809, title I, § 107(a), Nov. 13, 1966, 80 Stat. 1571; Pub. L. 92–178, title V, § 502(d), Dec. 10, 1971, 85 Stat. 550; Pub. L. 92–606, § 1(f)(1), Oct. 31, 1972, 86 Stat. 1497; Pub. L. 94–455, title X, § 1051(c), title XIX, §§ 1901(a)(117), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1645, 1784, 1834; Pub. L. 95–30, title I, § 101(d)(12), May 23, 1977, 91 Stat. 134; Pub. L. 98–369, div. A, title VII, § 711(c)(2)(A)(iv), July 18, 1984, 98 Stat. 945; Pub. L. 99–514, title XII, § 1272(a), Oct. 22, 1986, 100 Stat. 2593; Pub. L. 108–357, title VIII, § 908(c)(1), Oct. 22, 2004, 118 Stat. 1656.)
Connections48 cite this · traces to 11
Cited by 48 sections · top 39
public-private-law
U.S. Code
- § 48Energy credit
- § 32Earned income
- § 7701Definitions
- § 1661Islands of eastern Samoa
- § 3401Definitions
- § 1402Definitions
- § 864Definitions and special rules
- § 6091Place for filing returns or other documents
- § 338Certain stock purchases treated as asset acquisitions
- § 246Rules applying to deductions for dividends received
- § 63Taxable income defined
- § 7654Coordination of United States and certain possession individual income taxes
- § 932Coordination of United States and Virgin Islands income taxes
- § 957Controlled foreign corporations; United States persons
- § 7651Administration and collection of taxes in possessions
- § 1421iIncome tax
- § 934Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 45CClinical testing expenses for certain drugs for rare diseases or conditions
- § 881Tax on income of foreign corporations not connected with United States business
- § 935Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
- § 1442Withholding of tax on foreign corporations
- § 933Income from sources within Puerto Rico
- § 7655Cross references
- § 934ARepealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
- § 153Cross references
- § 6688Assessable penalties with respect to information required to be furnished under section 7654
- § 876Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 1842Covering into Commonwealth treasury of tax proceeds collected pursuant to Covenant
statutes-at-large
- Public Law 92–603
- Public Law 86–779
- Public Law 86–778
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 95–30To reduce individual and business income taxes and to provide tax simplification and reform
- Public Law 94–455To reform the tax laws of the United States
Traces to 11 documents
U.S. Code
- Residence and source rules involving possessions§ 937
- Coordination of United States and Virgin Islands income taxes§ 932
- Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]§ 934A
- Administration and collection of taxes in possessions§ 7651
- Losses§ 165
- Tax imposed§ 1
- Taxes of foreign countries and possessions of the United States§ 27
- Definitions and special rules§ 2
- Income tax§ 1421i
- Taxation of a domestic international sales corporation§ 991
- Approval of Covenant to Establish a Commonwealth of the Northern Mariana Islands§ 1801
46 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 291
- Pub. L. 89–809, title I, § 107(a)
- 80 Stat. 1571
- Pub. L. 92–178, title V, § 502(d)
- 85 Stat. 550
- Pub. L. 92–606, § 1(f)(1)
- 86 Stat. 1497
- Pub. L. 94–455, title X, § 1051(c)
- 90 Stat. 1645
- Pub. L. 95–30, title I, § 101(d)(12)
- 91 Stat. 134
- Pub. L. 98–369, div. A, title VII, § 711(c)(2)(A)(iv)
- 98 Stat. 945
- Pub. L. 99–514, title XII, § 1272(a)
- 100 Stat. 2593
- Pub. L. 108–357, title VIII, § 908(c)(1)
- 118 Stat. 1656
- Pub. L. 108–357
- Pub. L. 99–514
- Pub. L. 98–369
- Pub. L. 95–30
- Pub. L. 94–455, § 1051(c)(1)
- Pub. L. 94–455, § 1051(c)(2)
- Pub. L. 94–455
- Pub. L. 94–455, § 1901(a)(117)
- Pub. L. 92–606
- Pub. L. 92–178
- Pub. L. 89–809
- section 908(d)(1) of Pub. L. 108–357
- Pub. L. 99–514, title XII, § 1277
- 100 Stat. 2600
- Pub. L. 100–647, title I, § 1012(z)
- 102 Stat. 3530
- section 711(c)(2)(A)(v) of Pub. L. 98–369
- section 106(a) of Pub. L. 95–30
- section 1051(c) of Pub. L. 94–455
- section 1051(i) of Pub. L. 94–455
- section 1901(a)(117) of Pub. L. 94–455
- section 1901(d) of Pub. L. 94–455
+ 6 more
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§ 931
Income from sources within Guam, American Samoa, or the Northern Mariana Islands
U.S.C.×31
Stat.×12
Fed. Reg.×4
Pub. L.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 291
Pub. L.Pub. L. 89–809, title I, § 107(a)
Cites 57 · showing 12Cited by 48 across 4 sources