The regulations provide rules for determining whether an individual is a bona fide resident of a U.S. possession and whether income is derived from sources in a possession or effectively connected with the conduct of a trade or business in a possession.
US Code:
26 USC 931
Name of Law: Income from sources within Guam, American Samoa, or the Northern Mariana Islands
US Code:
26 USC 935
Name of Law: Repealed
US Code:
26 USC 937
Name of Law: Residence and source rules involving possessions.
US Code:
26 USC 7654(e)
Name of Law: Regulations
US Code:
26 USC 932
Name of Law: Coordination of United States and Virgin Island income taxes.
US Code:
26 USC 933
Name of Law: Income from sources within Puerto Rico.
US Code:
26 USC 934(b)
Name of Law: Reductions permitted with respect to certain income.
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Supporting Statement.rtf
REG-159243-03 (Proposed and Temporary) Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes