26 USC 935: Repealed. Pub. L. 99-514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594

26 USC 935: Repealed. Pub. L. 99-514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594 Text contains those laws in effect on April 17, 2024

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart D-Possessions of the United States

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[§935. Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594 ]

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.

Statutory Notes and Related Subsidiaries

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.