### Question
How does the law define specified possession?


### Answer
Under *26 U.S.C. § 7654*, **specified possession** is defined as:

> Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands

#### Citation:
  - *26 U.S.C. § 7654*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter D-Possessions**

