1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter N
  6. part II
  7. subpart A
  8. § 876
  9. notes
Editorial Notes
Amendments

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

Subsec. (a). Puspan. L. 99–514, § 1272(span), 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.

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

Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment

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

CITE AS: 26 USC 876