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• 26 CFR §1.937-1Bona fide residency in a possession.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  under paragraphs (b)(5) and (f)(2)(ii) of this section. See section 933(2) and § 1.933-1(b) for rules on attribution of income. (h) Information reporting requirement

• 26 CFR §1.280F-5TLeased property (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  933

• 26 CFR §1.7701(l)-3Recharacterizing financing arrangements involving fast-pay stock.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  1/1/98-12/31/98 18,000 (7,852) 10,148 1/1/99-12/31/99 18,000 (7,067) 10,933 Total 54,000 (23,493) 30,507 (iv) Limit on taxable income under paragraph

• 26 CFR §1.221-2Deduction for interest due and paid on qualified education loans before January 1, 2002.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  year increased by any amount excluded from gross income under section 911, 931, or 933 (relating to income earned abroad or from certain United States possessions or Puerto Rico). Modified

• 26 CFR §1.48-1Definition of section 38 property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  States citizen (other than a citizen entitled to the benefits of section 931, 932, 933, or 934(c)), and ( b ) is used predominantly in a possession of the United States

• 26 CFR §1.6049-5Interest and original issue discount subject to reporting after December 31, 1982.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  United States and that is exempt from taxation under section 931, 932, or 933, each of which sections exempts certain income from sources within a possession of the United States ... income does not satisfy the requirements for exemption under section 931, 932, or 933. For the rules determining whether income is from sources within a possession of the United States

• 26 CFR §1.401(a)(9)-6Required minimum distributions for defined benefit plans and annuity contracts.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  during year Discounted additional benefits within year 2028 2029 1.00000 .97590 5 .03321 12,933 ... 933

• 26 CFR §1.224-1Qualified tips.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  amount excluded from gross income under section 911, section 931, or section 933 of the Code. (3) Examples. The following examples illustrate the rules of paragraphs

• 26 USC §168Accelerated cost recovery system
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  States citizen (other than a citizen entitled to the benefits of section 931 or 933) and which is used predominantly in a possession of the United States by such

• 26 USC §6103Confidentiality and disclosure of returns and return information
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  amounts excluded from such taxpayer's gross income by sections 931 and 933 to the extent such information is available, (vii) such other information relating to the liability

• 26 CFR §1.409A-1Definitions and covered plans.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  compensation would have been excludible from gross income under section 931 or section 933. (iii) Tax equalization agreements. A tax equalization agreement does not provide for a deferral of compensation

• 26 CFR §1.861-8Computation of taxable income from sources within the United States and from other sources and activities.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  income from Puerto Rico for bona fide residents of Puerto Rico under section 933; (G) The limitation under section 934 on the maximum reduction in income tax liability incurred

• 26 CFR §20.2031-7AValuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  933