26 U.S.C. § 876
§ 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
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 October 22, 1986 by the Tax Reform Act of 1986.
Every change, newest first (2)
- October 22, 1986Tax Reform Act of 1986
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
(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.