Code · U.S. Code · Title 48 - TERRITORIES AND INSULAR POSSESSIONS · CHAPTER 2— ALASKA · Part A— Approval and Implementation of Original Compact · § 403

§ 403. CONSTRUCTION OF SECTION 254 OF THE COMPACT.

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“The relief from liability referred to in the second sentence of section 254(a) of the Compact means only— relief in the form of the foreign tax credit (or deduction in lieu thereof) available with respect to the income taxes of a possession of the United States, and relief in the form of the exclusion under section 911 of the Internal Revenue Code of 1986 [ 26 U.S.C. 911 ].

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U.S. Code

Citizens or residents of the United States living abroad
§ 911

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§ 403

CONSTRUCTION OF SECTION 254 OF THE COMPACT.

U.S.C.§ 911

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