26 U.S.C. § 7655
§ 7655. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(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.