26 U.S. Code Chapter 78, Subchapter D - Possessions

Sec. 7651. Administration and collection of taxes in possessions. 7652. Shipments to the United States. 7653. Shipments from the United States. 7654. Coordination of United States and certain possession individual income taxes. 7655. Cross references.

1986—Pub. L. 99–514, title XII, § 1276(b),Oct. 22, 1986, 100 Stat. 2600, substituted “certain possession” for “Guam” in item 7654.
1972—Pub. L. 92–606, § 1(f)(6),Oct. 31, 1972, 86 Stat. 1497, substituted “Coordination of United States and Guam individual income taxes” for “Payment to Guam and American Samoa of proceeds of tax on coconut and palm oil” in item 7654.


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