...benefits of section 931 or 933) and which is used predominantly in a possession of the United States by such a corporation or such a citizen, or by a corporation...under the law of, a possession of the United States; ISee main edition for text of(viii) to (xi)] For purposes of clause (x), the term "northern portion...

...934 (b)) or by a United States citizen (other than a citizen entitled to the benefits of section 931, 932, 933, or 934(c)), and (b) is used predominantly...benefits of section 931 or 934(b), which is leased м a corporation organized -mder the laws of a US possession, and which is used by such lessee predominantly...

...citizen (other than a citizen entitled to the benefits of section 931, 932, 933, or 934(c)), and (ft) is used predominantly in a possession of the United...under the law of, a possession of the United States. 26 CFR Ch. I (4-1-86 Edition) Thus, property placed in service after December 31, 1965, which is owned...

...section 931, 932, 933, or 934 (c)) and which is used predominantly in a possession of the United States by such a corporation or such a citizen, or by a corporation...under the law of, a possession of the United States. (3) Property used for lodging. Property which is used predominantly to furnish lodging or in connection...

...section 931, 932, 933, or 934(c) ) and which is used predominantly in a possession of the United States by such a corporation or such a citizen, or by a corporation...In, or under the law of, a possession of the United Statee. (3) Property used for lodging. Property which is used predominantly to furnish lodging or in...

...section 931. 932, 933. or 934(c)) and which is used predominantly in a possession of the United States by such a corporation or such a citizen, or by a corporation...in, or under the law of. a possession of the United State». (vill) Any communications satellite (as defined in section 103(3) of the Communications Satellite...

...States citizen (other than a citizen entitled to the benefits of section 931, 932, 933, or 934(O), and (b) is used predominantly in a possession of the...during the taxable year by such a corporation or such a citiaên, or by a corporation created or organized in, or under the law of, a possession of the United...

...States citizen (other than a citizen entitled to the benefits of section 931, 932, 933, or 934(O), and (b) is used predominantly in a possession of the...during the taxable year by such a corporation or such a citiafen, or by a corporation created or organized in, or under the law of, a possession of the United...

...to the benefits of section 931, 932, 933, or 934(c)), and (b) is used predominantly in a possesslon of the United States during the taxable year by such...corporation or such a citizen, or by a corporation crcated or organized in, or under the law of, a possession of the United States. Thus, property placed...

...DISC even if such association is taxable as a corporation pursuant to section 7701(a)(3). In addition, a corporation created or organized in, or under the law of, a possession of the United States cannot qualify as a DISC. The rules contained in this paragraph constitute a relaxation of the general...