Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7655
Cross references
Official textgovinfo.govlast amended
# (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.
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Nearby sections (25 sections)
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- 7652 · Shipments to the United States
- 7653 · Shipments from the United States
- 7654 · Coordination of United States and certain possession individual…
- 7655 · Cross references
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