# Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
> **IRS** · Correcting amendment. · Published 2011-01-25 · Effective 2011-01-25 · 76 FR 4244
## Document
- **Document number:** 2011-1408
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 4244
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-01-25
- **Effective date:** 2011-01-25
- **Treasury docket:** TD 9391
## Abstract

This document contains a correction to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) (generally referred to in this preamble as a "territory") and whether income is effectively connected with the conduct of a trade or business within a territory as well as providing guidance under section 932 and other provisions related to the territories.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/01/25/2011-1408/source-rules-involving-us-possessions-and-other-conforming-changes-correction)
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