§ 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

233 words·~1 min read·/usc/title-26/section-876

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(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, § 1272(b), Oct. 22, 1986, 100 Stat. 2593.)

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U.S. Code

Income from sources within Guam, American Samoa, or the Northern Mariana Islands
§ 931

7 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 281
Pub. L. 99–514, title XII, § 1272(b)
100 Stat. 2593
Pub. L. 99–514, § 1272(b)
Pub. L. 99–514
section 1277 of Pub. L. 99–514

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§ 876

Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

U.S.C.§ 931

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 281

Pub. L.Pub. L. 99–514, title XII, § 1272(b)

Stat.100 Stat. 2593

Pub. L.Pub. L. 99–514, § 1272(b)

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