(a) Imposition of tax in possessions For provisions imposing tax in possessions, see—
Amended 1958, 1970, 1976, 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11801(c)(22)(E)(i), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar.
- 1976 Pub. L. 94-455 Pub. L. 94–455 substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5) and redesignated par. (5) as (3).
- 1970 Pub. L. 91-513 Pub. L. 91–513 struck out pars. (3) and (4) relating to taxes in respect of narcotic drugs and taxes in respect of marihuana, respectively, and making references to parts I and III of subchapter A of chapter 39 and to parts II and III of subchapter A of chapter 39, respectively.
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated par. (6) as (5) and struck out former par. (5) which contained a cross reference to chapter 51 of this title.
(1) Chapter 2, relating to self-employment tax;
(2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act.
Amended 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11801(c)(22)(E)(i), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar.
(b) Other provisions For other provisions relating to possessions of the United States, see—
Amended 1986, 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11801(c)(22)(E)(ii), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former section 6418(b) relating to the exportation of sugar to Puerto Rico.
- 1986 Pub. L. 99-514 Pub. L. 99–514 added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively.
(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.
Amended 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11801(c)(22)(E)(ii), substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former section 6418(b) relating to the exportation of sugar to Puerto Rico.