### Question
How does Taxation of Foreign Sales Corporations define possession of the United States?


### Answer
Under *26 U.S.C. § 927*, **possession of the United States** is defined as:

> Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Virgin Islands of the United States

#### Citation:
  - *26 U.S.C. § 927*
  - 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 C-Taxation of Foreign Sales Corporations**

