# Prop. Treas. Reg. § 1.937-1: 

Proposed regulation, not in force. REG-109813-11, 80 FR 51975, published 2015-08-27 <https://www.federalregister.gov/documents/2015/08/27/2015-21258/residence-rules-involving-us-possessions>. Interprets 26 U.S.C. § 937.

Par. 2. Section 1.937-1 is amended as follows: