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TREAS/IRS

RIN: 1545-BF85

Publication ID: Spring 2007

Title: Source Rules Involving U.S. Possessions and Other Conforming Changes
Abstract: The section 937 regulations provide rules for determining when income is considered to be from sources within a U.S. possession and whether income is effectively connected with the conduct of a trade or business within a U.S. possession. Regulations under sections 931 through 935 provide rules relating to specific U.S. possessions. In addition, these regulations will make conforming changes to regulations under related sections concerning or cross-referencing the possessions provisions.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: Undetermined	Unfunded Mandates: No
CFR Citation: 26 CFR 1.931-1    26 CFR 1.932-1    26 CFR 1.933-1    26 CFR 1.934-1    26 CFR 1.935-1    26 CFR 1.937-2    26 CFR 1.937-3
Legal Authority: 26 USC 937(b)    26 USC 7654(e)    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite Final Action  06/00/2007

Additional Information: REG-133712-06 Drafting attorney: John David Varley (202) 435-5165 Reviewing attorney: Douglas Giblen (202) 435-5146 Treasury attorney: Gretchen Sierra (202) 622-1755 CC: INTL
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
Related RINs: Related to 1545-BC86, Related to 1545-BE22
Agency Contact: John David Varley Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 435-5262