{"identifier":"/us/usc/t26/s931","title":26,"num":"\u00a7\u202f931.","heading":"Income from sources within Guam, American Samoa, or the Northern Mariana Islands","text":"\u00a7\u202f931.\nIncome from sources within Guam, American Samoa, or the Northern Mariana Islands\n(a)\nGeneral rule\nIn 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\u2014\n(1) income derived from sources within any specified possession, and\n(2) income effectively connected with the conduct of a trade or business by such individual within any specified possession.\n(b)\nDeductions, etc. allocable to excluded amounts not allowable\nAn individual shall not be allowed\u2014\n(1) as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or\n(2) any credit,\nproperly allocable or chargeable against amounts excluded from gross income under this section.\n(c)\nSpecified possession\nFor purposes of this section, the term \u201cspecified possession\u201d means Guam, American Samoa, and the Northern Mariana Islands.\n(d)\nEmployees of the United States\nAmounts 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).","url":"https://projectusc.org/usc/t26/s931.html","content":[{"t":"sec","id":"/us/usc/t26/s931","children":[{"t":"num","text":"\u00a7\u202f931."},{"t":"heading","text":"Income from sources within Guam, American Samoa, or the Northern Mariana Islands"},{"t":"subsec","id":"/us/usc/t26/s931/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"chapeau","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\u2014"},{"t":"para","id":"/us/usc/t26/s931/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" income derived from sources within any specified possession, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s931/a/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" income effectively connected with the conduct of a trade or business by such individual within any specified possession.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s931/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Deductions, etc. allocable to excluded amounts not allowable"},{"t":"chapeau","text":"An individual shall not be allowed\u2014"},{"t":"para","id":"/us/usc/t26/s931/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s931/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" any credit,","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"properly allocable or chargeable against amounts excluded from gross income under this section.","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s931/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Specified possession"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, the term \u201cspecified possession\u201d means Guam, American Samoa, and the Northern Mariana Islands.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s931/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Employees of the United States"},{"t":"content","children":[{"t":"p","text":"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).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}