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26 U.S.C. § 7655

Title 26Chapter 78Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 7655. Cross references

  • (a) 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) 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.

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