US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 7655

Cross references

(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. 73668A Stat. 909Pub. L. 85–859, title II, § 204(19)72 Stat. 1430Pub. L. 91–513, title III, § 1102(k)84 Stat. 1293Pub. L. 94–455, title XIX, § 1904(b)(6)(B)90 Stat. 1815Pub. L. 99–514, title XII, § 1272(d)(11)100 Stat. 2594Pub. L. 101–508, title XI, § 11801(c)(22)(E)104 Stat. 1388–528(, ; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

act Aug. 16, 1954, ch. 73668A Stat. 415section 3128 of this titleThe Federal Insurance Contributions Act, referred to in subsec. (a)(2), is , §§ 3101, 3102, 3111, 3112, 3121 to 3128, , which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see and Tables.

Amendments

Pub. L. 101–508, § 11801(c)(22)(E)(i)1990—Subsec. (a)(2), (3). , substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar.

Pub. L. 101–508, § 11801(c)(22)(E)(ii)Subsec. (b)(2), (3). , substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former section 6418(b) relating to the exportation of sugar to Puerto Rico.

Pub. L. 99–5141986—Subsec. (b). added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively.

Pub. L. 94–4551976—Subsec. (a)(3), (5). substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5) and redesignated par. (5) as (3).

Pub. L. 91–5131970—Subsec. (a)(3), (4). struck out pars. (3) and (4) relating to taxes in respect of narcotic drugs and taxes in respect of marihuana, respectively, and making references to parts I and III of subchapter A of chapter 39 and to parts II and III of subchapter A of chapter 39, respectively.

Pub. L. 85–8591958—Subsec. (a)(5), (6). redesignated par. (6) as (5) and struck out former par. (5) which contained a cross reference to chapter 51 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–514section 1277 of Pub. L. 99–514section 931 of this titleAmendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–513section 1105(a) of Pub. L. 91–513section 951 of Title 21Amendment by effective on first day of seventh calendar month that begins after , see , set out as an Effective Date note under , Food and Drugs.

Effective Date of 1958 Amendment

Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .

Savings Provision

Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .

section 1102 of Pub. L. 91–513section 1103 of Pub. L. 91–513Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by not to be affected or abated by reason thereof, see , set out as a note under sections 171 to 174 of Title 21, Food and Drugs.