26 U.S.C. § 7655 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 77 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section points readers to other parts of the tax code covering U.S. territories. It lists where possession-related taxes are imposed. It also lists related provisions for residents of those and other territories.

(a) Imposition of tax in possessions: For provisions imposing tax in U.S. possessions, see (1) Chapter 2, on self-employment tax, and (2) Chapter 21, on tax under the Federal Insurance Contributions Act.

(b) Other provisions: For other provisions about U.S. possessions, see (1) Section 931, on income tax for residents of Guam, American Samoa, or the Northern Mariana Islands, and (2) Section 933, on income tax for residents of Puerto Rico.

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

(a) Imposition of tax in possessions

For provisions imposing tax in possessions, see—

(1)

Chapter 2, relating to self-employment tax;

(2)

Chapter 21, relating to the tax under the Federal Insurance Contributions Act.

(b) Other provisions

For other provisions relating to possessions of the United States, see—

(1)

Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands;

(2)

Section 933, relating to income tax on residents of Puerto Rico.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 85–859, title II, § 204(19), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 91–513, title III, § 1102(k), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94–455, title XIX, § 1904(b)(6)(B), Oct. 4, 1976, 90 Stat. 1815; Pub. L. 99–514, title XII, § 1272(d)(11), Oct. 22, 1986, 100 Stat. 2594; Pub. L. 101–508, title XI, § 11801(c)(22)(E), Nov. 5, 1990, 104 Stat. 1388–528.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1958Amended · Pub. L. 85-859 · 72 Stat. 1430
1970Amended · Pub. L. 91-513 · 84 Stat. 1293
1976Amended · Pub. L. 94-455 · 90 Stat. 1815
1986Amended · Pub. L. 99-514 · 100 Stat. 2594
1990Amended · Pub. L. 101-508 · 104 Stat. 1388

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

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