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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle F. Procedure and Administration
 Chapter 78. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 SubChapter D. Possessions

  SubChapter D. Possessions

§ 7651. Administration and collection of taxes in possessions
§ 7652. Shipments to the United States
§ 7653. Shipments from the United States
§ 7654. Coordination of United States and certain possession individual income taxes
§ 7655. Cross references

Amendments

Amendments

1986—Pub. L. 99–514, title XII, § 1276(b), Oct. 22, 1986, 100 Stat. 2600, substituted “certain possession” for “Guam” in item 7654.

1972—Pub. L. 92–606, § 1(f)(6), Oct. 31, 1972, 86 Stat. 1497, substituted “Coordination of United States and Guam individual income taxes” for “Payment to Guam and American Samoa of proceeds of tax on coconut and palm oil” in item 7654.