26 USC Subtitle F, CHAPTER 78, Subchapter D: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLESubchapter D-Possessions

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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.

Editorial Notes

Amendments

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.