Code · U.S. Code · Title 48 - TERRITORIES AND INSULAR POSSESSIONS · CHAPTER 2— ALASKA · Part A— Approval and Implementation of Original Compact · § 405

§ 405. THE MARSHALL ISLANDS AND THE FEDERATED STATES OF MICRONESIA TREATED AS NORTH AMERICAN AREA.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

“For purposes of section 274(h)(3)(A) of the Internal Revenue Code of 1986 [ 26 U.S.C. 274(h)(3)(A) ], the term ‘North American Area’ shall include the Marshall Islands and the Federated States of Micronesia.

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U.S. Code

Disallowance of certain entertainment, etc., expenses
§ 274

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§ 405

THE MARSHALL ISLANDS AND THE FEDERATED STATES OF MICRONESIA TREATED AS NORTH AMERICAN AREA.

U.S.C.§ 274

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