Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction

• Date: December 01, 2009
• Source: www.regulations.gov

This document contains corrections to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) (generally referred to in this preamble as a ‘‘territory’’) and whether income is effectively connected with the conduct of a trade or business within a territory.

Effective Date:This rule is effective May 14, 2008.

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