# Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
> **IRS** · Final regulations; correction. · Published 2008-05-14 · Effective 2008-05-14 · 73 FR 27729
## Document
- **Document number:** E8-10694
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 27729
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-05-14
- **Effective date:** 2008-05-14
- **Treasury docket:** TD 9391
## Abstract

This document contains corrections 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/05/14/E8-10694/source-rules-involving-us-possessions-and-other-conforming-changes-correction)
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