### Question
What is the definition of specified possession?


### Answer
The definition of **specified possession** is as follows in *26 U.S.C. § 931*:

> Guam, American Samoa, and the Northern Mariana Islands

#### Citation:
  - *26 U.S.C. § 931*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart D-Possessions of the United States**

