26 U.S.C. § 876 | Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

(a)

General rule

This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section 1.

(b)

Cross references

For exclusion from gross income of income derived from sources within—

(1)

Guam, American Samoa, and the Northern Mariana Islands, see section 931, and

(2)

Puerto Rico, see section 933.

Aug. 16, 1954, ch. 736 68A Stat. 281 Pub. L. 99–514, title XII, § 1272(b)Oct. 22, 1986100 Stat. 2593 (, ; , , .)

Editorial Notes

Amendments

Pub. L. 99–514, § 1272(b)1986—, inserted “, Guam, American Samoa, or the Northern Mariana Islands” in section catchline.

Pub. L. 99–514, § 1272(b)Subsec. (a). , amended subsec. (a) generally, substituting “General rule” for “No application to certain alien residents of Puerto Rico” in heading and inserting references to residents of Guam, American Samoa, and the Northern Mariana Islands in text.

Pub. L. 99–514, § 1272(b)Subsec. (b). , amended subsec. (b) generally, inserting references to Guam, American Samoa, and the Northern Mariana Islands.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–514Dec. 31, 1986section 1277 of Pub. L. 99–514 section 931 of this titleAmendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as a note under .