CHAPTER 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE›Subchapter D— Possessions
§ 7655. Cross references
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
(a) Imposition of tax in possessions
For provisions imposing tax in possessions, see—
(1) Chapter 2, relating to self-employment tax;
(2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act.
(b) Other provisions
For other provisions relating to possessions of the United States, see—
(1) Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands;
(2) Section 933, relating to income tax on residents of Puerto Rico.
(Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 85–859, title II, § 204(19), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 91–513, title III, § 1102(k), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94–455, title XIX, § 1904(b)(6)(B), Oct. 4, 1976, 90 Stat. 1815; Pub. L. 99–514, title XII, § 1272(d)(11), Oct. 22, 1986, 100 Stat. 2594; Pub. L. 101–508, title XI, § 11801(c)(22)(E), Nov. 5, 1990, 104 Stat. 1388–528.)
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