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specified possession

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 7654 — for purposes of this section

The term “specified possession” means Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands.

26 U.S.C. § 931 — for purposes of this section

For purposes of this section, the term “specified possession” means Guam, American Samoa, and the Northern Mariana Islands.

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