Pub. L. 92–606, § 1(a)86 Stat. 1494Pub. L. 108–357, title VIII, § 908(c)(4)118 Stat. 1656Section, added , , ; amended , , , related to coordination of United States and Guam individual income taxes.
Statutory Notes and Related Subsidiaries
Amendment Subsequent to Repeal
Pub. L. 108–357, title IX, § 908(c)(4)118 Stat. 1656, (d), , , 1657, applicable to taxable years ending after , amended section, as in effect before the effective date of its repeal, in introductory provisions of subsec. (a), by substituting “who, during the entire taxable year” for “for the taxable year who”, in subsecs. (a)(1) and (b)(1)(B), by inserting “bona fide” before “resident”, in subsec. (b)(1)(A), by inserting “(other a bona fide resident of Guam during the entire taxable year)” after “United States”, and, in subsection (b)(2), by striking out “residence and” before “citizenship”.
Effective Date of Repeal
section 1277 of Pub. L. 99–514section 931 of this titleRepeal applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as an Effective Date of 1986 Amendment note under .