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
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
For exclusion from gross income of income derived from sources within—
Guam, American Samoa, and the Northern Mariana Islands, see section 931, and
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.)
- 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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