Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 66-4

1966-1 C.B. 177

Sec. 921

Sec. 922

Full Text

Rev. Rul. 66-4

The islands of St. Pierre, Great Miquelon, and Little Miquelon are in North America for purposes of section 921 of the Internal Revenue Code of 1954.