26 U.S.C. § 876 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 80 words · no verdicts yet

in plain englishAI-generated · not legal advice

This subpart does not apply to an alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands for the entire taxable year. That person is instead subject to the tax under section 1, with the listed source-income rules applying.

(a) General rule This subpart must not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien must be subject to the tax imposed by section 1. (b) Cross references For exclusion from gross income of income derived from sources within— (1) Guam, American Samoa, and the Northern Mariana Islands, see section 931, and (2) Puerto Rico, see section 933.

the actual law source: uscode.house.gov ↗public domain

(a) General rule

This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section 1.

(b) Cross references

For exclusion from gross income of income derived from sources within—

(1)

Guam, American Samoa, and the Northern Mariana Islands, see section 931, and

(2)

Puerto Rico, see section 933.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, § 1272(b), Oct. 22, 1986, 100 Stat. 2593.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1986Amended · Pub. L. 99-514 · 100 Stat. 2593

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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