26 U.S.C. § 931
Income from sources within Guam, American Samoa, or the Northern Mariana Islands
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 931, Income from sources within Guam, American Samoa, or the Northern Mariana Islands, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462815
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Full text
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—
An individual shall not be allowed—
For purposes of this section, the term “specified possession” means Guam, American Samoa, and the Northern Mariana Islands.
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).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Tax Reduction and Simplification Act of 1977House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- American Jobs Creation Act of 2004