THE MARSHALL ISLANDS AND THE FEDERATED STATES OF MICRONESIA TREATED AS NORTH AMERICAN AREA.
About This Law
pg_id_58832::119-84
Title
48 — Territories and Insular Possessions
Chapter
CH18
Release
119-84
Release Date
2026-04-17
Section Text
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“For purposes of section 274(h)(3)(A) of the Internal Revenue Code of 1986 [26 U.S.C. 274(h)(3)(A)], the term ‘North American Area’ shall include the Marshall Islands and the Federated States of Micronesia.
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