Treasury Regulations, Subchapter A, Sec. 1.931-1
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Sec. 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands
[Reserved]. For further guidance, see §1.931–1T.
[T.D. 9194, 70 FR 18930, Apr. 11, 2005]
