26 U.S.C. § 876
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
# (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.
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Cited by 13
- 26 CFR § 1.1-1 — Income tax on individuals.
- 26 CFR § 1.151-1 — Deductions for personal exemptions.
- 26 CFR § 1.6012-1 — Individuals required to make returns of income.
- 26 CFR § 1.6038D-1 — Reporting with respect to specified foreign financial assets, definition of terms.
- 26 CFR § 1.6654-6 — Nonresident alien individuals.
- 26 CFR § 1.872-1 — Gross income of nonresident alien individuals.
- 26 CFR § 1.874-1 — Allowance of deductions and credits to nonresident alien individuals.
- 26 CFR § 1.876-1 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR § 1.901-1 — Allowance of credit for foreign income taxes.
- 26 CFR § 1.937-1 — Bona fide residency in a possession.
- 26 CFR § 31.3402(f)(6)-1 — Withholding exemptions for nonresident alien individuals.
- 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
Nearby sections (25 sections)
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- 860H · Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004,…
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- 873 · Deductions
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- 877A · Tax responsibilities of expatriation
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- 881 · Tax on income of foreign corporations not connected with United…
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- 883 · Exclusions from gross income
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