specified possession
Defined in 2 places of the United States Code.
For purposes of this section, the term “specified possession” means Guam, American Samoa, and the Northern Mariana Islands.
Source
- 1994–present26 U.S.C. § 931Internal Revenue Code · Income from sources within Guam, American Samoa, or the Northern Mariana Islands · for purposes of this section
The term “specified possession” means Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands.
Source
- 1994–present26 U.S.C. § 7654Internal Revenue Code · Coordination of United States and certain possession individual income taxes · for purposes of this section