### Question
How is the term specified possession defined?


### Answer
The term **specified possession** is defined in *26 U.S.C. § 7654* as the following:

> 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**

