# 26 U.S.C. § 931: Income from sources within Guam, American Samoa, or the Northern Mariana Islands

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s931>. Cite pinpoints as 26 U.S.C. § 931(a)(1).

## § 931(a) General rule

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—

**§ 931(a)(1)** income derived from sources within any specified possession, and

**§ 931(a)(2)** income effectively connected with the conduct of a trade or business by such individual within any specified possession.

## § 931(b) Deductions, etc. allocable to excluded amounts not allowable

An individual shall not be allowed—

**§ 931(b)(1)** as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or

**§ 931(b)(2)** any credit,

properly allocable or chargeable against amounts excluded from gross income under this section.

## § 931(c) Specified possession

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

## § 931(d) Employees of the United States

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).

## Regulations

- [Treas. Reg. § 1.931-1](/26/reg/1.931-1.md): Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands. (interprets § 931)

## Final rules

- [73 FR 19350](https://www.federalregister.gov/documents/2008/04/09/08-1105/source-rules-involving-us-possessions-and-other-conforming-changes) (2008): Source Rules Involving U.S. Possessions and Other Conforming Changes
- [71 FR 4996](https://www.federalregister.gov/documents/2006/01/31/06-818/residence-rules-involving-us-possessions) (2006): Residence Rules Involving U.S. Possessions
- [70 FR 18920](https://www.federalregister.gov/documents/2005/04/11/05-7087/residence-and-source-rules-involving-us-possessions-and-other-conforming-changes) (2005): Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes

## Leading cases

- [Farrell v. United States, 313 F.3d 1214 (9th Cir. 2002)](https://www.courtlistener.com/opinion/780222/paul-e-farrell-frances-g-farrell-v-united-states/)

## Connections

Cites: § 151 Allowance of deductions for personal exemptions

Cited by: § 168 Accelerated cost recovery system; § 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands; § 901 Taxes of foreign countries and of possessions of United States; § 1402 Definitions; § 6091 Place for filing returns or other documents; § 7654 Coordination of United States and certain possession individual income taxes

Derived from: 1939 § 251

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 291
- 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1571
- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 550
- 1972-10-31: [Pub. L. 92-606](/26/act/92-606.md), 86 Stat. 1497
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1645
- 1977-05-23: [Pub. L. 95-30](/26/act/95-30.md), 91 Stat. 134
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 945
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2593
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1656