qualified possession source investment income

(2)The term “qualified possession source investment income” means gross income which— (A)is from sources within a possession of the United States in which a trade or business is actively conducted, and (B)the taxpayer establishes to the satisfaction of the Secretary is attributable to the investment in such possession (for use therein) of funds derived from the active conduct of a trade or business in such possession, or from such investment,


26 USC § 936(d)(2)

Scoping language

For purposes of this section
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