26-U.S.C.-935

[§935 – Repealed. Pub. L. 99-514, Title Xii, §1272(D)(2), Oct. 22, 1986, 100 Stat. 2594]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart D > Section 935

Details

• Reference: Section 935
• Legend: [§935 – Repealed. Pub. L. 99-514, Title Xii, §1272(D)(2), Oct. 22, 1986, 100 Stat. 2594]
• USCode Year: 2013

Provision Content

Section, added Pub. L. 92–606, §1(a), Oct. 31, 1972, 86 Stat. 1494; amended Pub. L. 108–357, title VIII, §908(c)(4), Oct. 22, 2004, 118 Stat. 1656, related to coordination of United States and Guam individual income taxes.

Amendment Subsequent to Repeal

Pub. L. 108–357, title IX, §908(c)(4), (d), Oct. 22, 2004, 118 Stat. 1656, 1657, applicable to taxable years ending after Oct. 22, 2004, amended section, as in effect before the effective date of its repeal, in introductory provisions of subsec. (a), by substituting who, during the entire taxable year for for the taxable year who, in subsecs. (a)(1) and (b)(1)(B), by inserting bona fide before resident, in subsec. (b)(1)(A), by inserting (other a bona fide resident of Guam during the entire taxable year) after United States, and, in subsection (b)(2), by striking out residence and before citizenship.

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 931 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-941 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-941, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-935 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-935, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-934A in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-934A, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Part III – Income From Sources Without The United States in the Legal Encyclopedia: Liability

In this entry about Part III – Income From Sources Without The United States, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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