26 U.S.C. § 7655
§ 7655. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed November 5, 1990 by the Omnibus Budget Reconciliation Act of 1990.
Every change, newest first (6)
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- October 22, 1986Tax Reform Act of 1986
- October 4, 1976Tax Reform Act of 1976
- October 27, 1970Public Law 91-513
- September 2, 1958Technical Amendments Act of 1958
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(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.