Subpart D – Possessions of The United States

Possessions of The United States

Pathway

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

Details

• Reference: Subpart D
• Legend: Possessions of The United States
• USCode Year: 2013

Provision Content

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.

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.-898 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-898, 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.-897 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-897, 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.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 931 – Income From Sources Within Guam, American Samoa, Or The Northern Mariana Islands
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 932 – Coordination of United States and Virgin Islands Income Taxes
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 933 – Income From Sources Within Puerto Rico
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 934 – Limitation On Reduction In Income Tax Liability Incurred to The Virgin Islands
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 934A – [Repealed. Pub. L. 99-514, Title XII, §1275(C)(3), Oct. 22, 1986, 100 Stat. 2599]
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 935 – [Repealed. Pub. L. 99-514, Title XII, §1272(D)(2), Oct. 22, 1986, 100 Stat. 2594]
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 936 – Puerto Rico and Possession Tax Credit
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart D/Section 937 – Residence and Source Rules Involving Possessions