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26 U.S.C. § 7655Cross 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

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

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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