26 USC Part III, Subpart D - Possessions of the United States | Title 26 - Internal Revenue Code | U.S. Code

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Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

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Sec. 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands. 932. Coordination of United States and Virgin Islands income taxes. 933. Income from sources within Puerto Rico. 934. Limitation on reduction in income tax liability incurred to the Virgin Islands. [934A, 935. Repealed.] 936. Puerto Rico and possession tax credit. ^[1] Editorially supplied. Section 936 added by Pub. L. 94–455without corresponding amendment of subpart analysis. 937. Residence and source rules involving possessions.

Amendments

2004—Pub. L. 108–357, title VIII, § 908(c)(6),Oct. 22, 2004, 118 Stat. 1657, added item 937.

1986—Pub. L. 99–514, title XII, §§ 1272(d)(12), 1274 (d), 1275 (c)(8),Oct. 22, 1986, 100 Stat. 2595, 2598, 2599, substituted “Guam, American Samoa, or the Northern Mariana Islands” for “possessions of the United States” in item 931, added item 932, and struck out former item 932 “Citizens of possessions of the United States”, item 934A “Income tax rate on Virgin Islands source income” and item 935 “Coordination of United States and Guam individual income taxes”.

1983—Pub. L. 97–455, § 1(d)(1),Jan. 12, 1983, 96 Stat. 2498, added item 934A.

1972—Pub. L. 92–606, § 1(f)(5),Oct. 31, 1972, 86 Stat. 1497, added item 935.

1960—Pub. L. 86–779, § 4(a)(2),Sept. 14, 1960, 74 Stat. 999, added item 934.

Footnotes
[1] Editorially supplied. Section 936 added by Pub. L. 94–455without corresponding amendment of subpart analysis.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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"nt [tbl]" means note [table].
"prec" means preceding.
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"to" means a transfer to another section.
"omitted" means the section is omitted.
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"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Part III, Subpart D - Possessions of the United States

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