se (i) thereof) without regard to sections 7 7701(b)(3)(B), (C), and (D)) during the taxable 8 year in Guam, American Samoa, the Northern Mar- 9 Tana Islands, Puerto Rico, or the Virgin Islands, as 10 the case may be, and". 11 (b) SOURCE RULES.—Section 937(b) of such Code 12 is amended- 13 (1) by str