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implementation of the exclusion on the issuance of regulations.
We can reasonably assume Congress intentionally chose different
words in closely related statutory provisions to produce a
different meaning.
Fourth, contrary to the view stated in the dissent, section
931(d)(2) lacks one “plain meaning”. Section 931(d)(2) states
merely that the determination of whether income is from sources
within, or effectively connected with a trade or business within,
a possession “shall be made under regulations prescribed by the
Secretary.” The statute is silent as to whether those
regulations may be issued under section 931 or another section
of the Code, such as sections governing the determination of
sources of income (sections 861-865). In the absence of
regulations under section 931(d)(2), we believe it is appropriate
to consider sections 861-865 and related regulations in deciding
what is American Samoan source and effectively connected income.
2. The Cases
We have frequently held that the Secretary may not prevent
implementation of a tax benefit provision simply by failing to
issue regulations. Estate of Maddox v. Commissioner, 93 T.C.
228, 233-234 (1989); First Chi. Corp. v. Commissioner, 88 T.C.
663, 676-677 (1987), affd. 842 F.2d 180 (7th Cir. 1988);
Occidental Petroleum Corp. v. Commissioner, 82 T.C. 819, 829
(1984). The dissent relies on Alexander v. Commissioner, 95 T.C.
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